M/S. Tuff Tubes (Orissa) Pvt. Ltd vs The Deputy Commissioner Of Income .... ... on 15 February, 2022
In support of the
submissions, he placed reliance on the decision in Commissioner
of Income Tax v. Kelvinator of India Ltd. (2010) 320 ITR 561
(SC) and the judgment of this Court in Viresh Hemani v. Income
Tax Officer (2021) 435 ITR 376 (Ori) and the order dated 3rd
January, 2022 in W.P.(C) No.16139 of 2016 (Sri Laxmi Narayan
Agency v. The Income Tax Officer, Angul).