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M/S.Caborandum Universal Limited vs The Asst. Commissioner Of Income Tax on 24 August, 2021

For the same proposition, reliance was placed on the decision of the High Court of Gujarat in the case of Director of Income Tax [International Taxation] vs. Ballast Nedam International [(2013) 215 Taxman 0254 (Gujarat)] and the decision of the High Court of Gujarat in ___________ Page 12 of 29 https://www.mhc.tn.gov.in/judis/ T.C.A.No.1112 of 2010 the case of Amarshiv Construction Pvt. Ltd. vs. Deputy Commissioner of Income Tax [(2014) 88 CCH 0229 GujHC. On the above ground, the learned counsel sought for sustaining the order of the CIT(A) by setting aside the order passed by the Tribunal.
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