Dcit, Cir-11(1), Kolkata, Kolkata vs M/S. Emami Biotech Ltd., Kolkata on 26 March, 2021
In
support of the aforesaid claim the Assessee Company refers to and relies on the
judgement of Hon'ble Gujarat High Court in the case of Pr. CIT vs. Greenland
Infracon P. Ltd. in R/Tax Appeal No. 239 of 2019 (Judgement dated 09.07.2019). The
relevant portion of the judgement is quoted hereunder.