M/S J. Kumar Infraprojects Ltd, Mumbai vs Dcit Cen Cir 5(1), Mumbai on 22 February, 2021
Similarly, the assessee relied on the
decision of jurisdictional High Court in the case of PCIT vs.
Vaman International Pvt. Ltd. (2020) 422 ITR 520 (Bom) (HC)
and also on the co-ordinate benches of the Tribunal in the case
of Earthmoving Equipment Service Corporation vs. DCIT (2017)
84 taxmann.com 51 (Mumbai) and Pravesh Kejriwal vs. ITO
16 ITA No.3449/M/2019 & ors.
M/s. J. Kumar Infraprojects Ltd.