Moonlight Equity Private Limited ... vs Union Of India & Ors on 30 January, 2025
7. We had while dealing with a similar situation in International
Hospital, and on a review of the legal precedents rendered on the
subject including the decisions of the Supreme Court in Principal
Commissioner of Income Tax, New Delhi vs. Maruti Suzuki
(India) Limited7 and Principal Commissioner of Income Tax
(Central)-2 vs. Mahagun Realtors (P) Ltd.8 held as follows:-