Dcit, Cir. 3(2), , Ahmedabad vs M/S Greenwell Orchard,, Ahmedabad on 27 April, 2022 Even decision of Hon'ble Delhi ITAT in the case of DCIT Vs R.S. Farms 145 taxman 35 wherein Hon'ble ITAT has held as under: Income Tax Appellate Tribunal - Ahmedabad Cites 9 - Cited by 0 - Full Document