Pr Commissioner Of Income Tax Gurgaon vs M/S Jindal Steel & Power Ltd Hisar on 9 May, 2016
Further,
this Court in Principal Commissioner of Income Tax vs. Carrier Air Conditioning
and Refrigeration Limited, ITA No.5 of 2016 decided on 25.4.2016, adjudicating
identical issue interpreting Section 254(2A) of the Act following the judgment in
M/s Voice Telesystem's case (supra) had held similar view.