Ppn Power Generating Company Pvt. Ltd vs The Assistant Commissioner Of Income ... on 28 July, 2021
7.In support of the contentions, the learned Senior Counsel relied on
the judgment in the case of International Flavours Fragrances India Pvt.
Ltd., vs. Joint Commissioner (LTU) and others, reported in [2020] 429 ITR
_____
5/33
https://www.mhc.tn.gov.in/judis/
W.P.Nos.15465 & 15467 of 2021
28 (Mad), wherein, the Court made the following observations: