5. At the outset, the ld. Counsel for the assessee has submitted that
the issue is squarely covered by the various decisions of the Tribunal
including the decision of the Tribunal in the case of "M/s Steel Strips
Wheels Ltd. vs. DCIT" in ITA No.887/CHD/2019 and of the Hon'ble Delhi
Bench of the Tribunal in the case of "ACIT vs. Orient Bell Ltd." in ITA
No.7534/DEL/2017.