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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).
Orissa High Court Cites 9 - Cited by 5 - R K Pattanaik - Full Document
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