Dy. C.I.T.2(1), Bilaspur(Cg) vs M/S Secl, Bilaspur(Cg) on 30 October, 2023
Aroni Chemicals Ltd V v OCIT [(2014) 367 ITR 405 (Bom)] (Para 14),
Monarch & Quershi Builders v UOI [(2021) 133 taxmann.com] (Bom)]
(Para 13)
Pfizer Ltd V ACIT [(2022) 134 taxmann.com 97 (Bom)] (para 4)
Commissioner of Income Tax v. Rubix Trading (P.)