Dr.L.Saravanan, Chennai vs Ito Corporate Ward 1(1), Chennai on 29 October, 2018
5.2. From the above , it is here by submitted that these reasoning laid
down by the Full Bench decisions of the Jurisdictional Madras High Court ,
(as relied in the Income tax decision by the jurisdictional Madras high Court
in the case of Mega Trends Inc (Supra)), may be followed in the the Hon'ble
Chennal ITAT.