Hiralal Maganlal And Co. vs Dcit, Sr-52 on 20 September, 2004
11. The Ld. Counsel further relied on the order of ITAT, Ahmedabad Bench in
case of M/s. Chokshi Hiralal Maganlal vs. DCIT in ITA No. 3281/Ahd/2009 by
order dated 05.08.2011. The relevant para is extracted as below:-