Indian Extrusions, Mumbai vs Acit 24(3), Mumbai on 23 June, 2021
We have deliberated at length on the issue under consideration, and
find, that the issue involved in the case before us is squarely covered
by the aforesaid order passed by the Tribunal in the case of the „sister
concern‟ of the assessee, viz. M/s Amardeo Plastic Industries (supra).