Deputy Commissioner Of Income Tax, ... vs M/S Kanchan India Pvt. Ltd., Bhilwara on 1 April, 2019
(4) ITO Vs. Anand Vihar Promoters & Developers ITA No.
159/Ranchi/2015 AY 2010-11, DOJ 28-02-2018
(5) M/s Cement supply agencies V. DCIT/1TA No. 304/Ranchi/2016 AY
2012-13 DOJ 28-02-2018
(6) ITO V. Shree Tirupati Minerals (P) Ltd. ITA No. 09/Ranchi /2016, AY
200--09 DOJ 05-12-2016
11.3 The Hon'ble Supreme Court in the cases of CIT V/s Vegetable Products
Ltd. (1973) 88 ITR 192 (SC) and CIT V. Vatika Township (P) Ltd. (2014)
367 1TR 466 (SC) has held that when two views are possible on any
issue, the view which is favourable to the assessee should be
adopted.