Dcit, Circle-2(1)(1) Ahmedabad, ... vs Eris Lifescience Limited Shivarth ... on 9 December, 2025
28. Accordingly, respectfully following the binding ratio of the Hon'ble
Supreme Court in Apex Laboratories (P.) Ltd. (supra) and the decisions of
the coordinate benches in Sunflower Pharmacy (supra) and Stemade Biotech
ITA Nos.