Gecas Services India Pvt. Ltd. vs Income Tax Officer & Ors. on 11 July, 2017
As far as
the Calcutta High Court is concerned, the two decisions of the learned
Single Judges of that Court in Golam Momen v. Asstt. Commissioner of
Income Tax (supra) and Anil Kumar Banerjee v. Union of India (supra)
correctly explain the legal position.