Deputy Commissioner Of Income Tax ... vs Sanghvi Dhanrupji Devaji & Co., Mumbai on 10 March, 2026
Apart from this, we also found that the Jurisdictional ITAT,
Mumbai in the case of R.S Diamonds India(P) Ltd. Vs
ACIT [2022 (145 taxmannn.com 545)] as well as in the
case of Param Gold Vs ITO -42 (1) (4), Mumbai (ITA No.
2467/Mum/2023 A.Y.2017-2018 had followed the above
referred decision and deleted the additions.