(e) of the Income Tax Act, 1961 ['the Act' for short]. The
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HC-NIC Page 1 of 3 Created On Thu Jun 09 00:59:03 IST 2016
O/TAXAP/387/2016 ORDER
Tribunal relied on the decision of this Court in case of
Commissioner of Income Tax vs. Daisy Packers Pvt. Ltd.
dated 18.07.2012. We notice that in the said decision, this Court
had also referred to the decision of Division Bench of Delhi
High Court in case of Commissioner of Income tax vs.
Ankitach (P) Ltd. [(2012) 340 ITR 14]. The Division Bench
held as under: