Gvk Inds. Ltd & Anr vs The Income Tax Officer & Anr on 1 March, 2011
Ltd v. ITO /[2019] 177 ITD 238
(Delhi - Trib.) - para 6
19.2. He submitted that the question has been considered very
recently by the Mumbai ITAT in the case of erstwhile parent
company of the Assessee as well. The Assessee was earlier
owned by Piramal Enterprises Ltd. The said Piramal Enterprises
was also engaged in running of pathological laboratories.