Ramdulari Bansal Welfare ... vs Cit(E), Jaipur, Jaipur on 28 November, 2024
10. The coordinate benches have already started following the decision of the
Hon'ble Apex Court in the case Apex Laboratories (P.) Ltd. (supra) and coordinate
bench, Mumbai in the case of [2024] 161 taxmann.com 511 (Mum. - Trib.)