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Maple Logistics Private Limited &Anr vs Principal Chief Commissioner Of Income ... on 14 October, 2019

22. The question, that arises for consideration is the present case, is as to the scope and ambit of the newly inserted provision- Section 241A. The same has been elaborately discussed by the Gujarat High Court in Corrtech International (P) Ltd. v Deputy Commissioner of Income Tax, (2017) 86 Taxmann.com 156 (Gujarat), relevant portion whereof is extracted hereinbelow:
Delhi High Court Cites 32 - Cited by 19 - S Narula - Full Document
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