M/S. Pearl Tracom Pvt. Ltd., ,Kolkata vs Dcit, Central Circle 3(1), , Kolkata on 2 April, 2026
4.3.5. The issue is also squarely covered by the decision of
Hon'ble Jurisdictional High Court in case of Principal Commissioner of
Page | 23
ITA No. 1201/KOL/2025
M/s Pearl Tracom Pvt. Ltd.; A.Y. 2019-20
Income-tax Central 1 vs. Tulsyan and Sons (P.)