Shri Gajanand Agrawal(Huf), Dhanbad vs Acit Central Cir-3, Ranchi on 15 February, 2019 In the case of Vodafone Essar Cellular Ltd (supra) Their Lordships have, inter alia, observed as follows :- Income Tax Appellate Tribunal - Ranchi Cites 32 - Cited by 1 - Full Document