Acit, New Delhi vs Krish Patel, New Delhi on 31 December, 2018
14. The ld CIT DR has heavily relied up on the decision of Honorable Delhi
High court in SSP Aviations Limited V DCIT 346 ITR 177 . The above
decision of Honorable Delhi high court in pepsi Foods Limited (Supra) has
also considered the decision of the honourable Delhi High Court in case of
SSP aviation Ltd vs Deputy Commissioner of income tax and held as under