Deputy Commissioner Of Income Tax-6, ... vs Scooters India Limited, Lucknow on 2 November, 2021
Similarly the reliance
placed by Learned D. R. on the case of Sundram Finance of Hon'ble Madras
High Court will not help the Revenue as the Lucknow Bench in the case of
Risha Tour and Travels (supra) has also dealt with this case law and after
considering the case law has decided the issue in favour of the assessee by
holding as under: