Additional Joint Deputy Assistant ... vs Multiplier Brand Solutions Pvt. Ltd. on 17 February, 2023
To the similar effect are the decisions of Hon'ble
Madhya Pradesh High Court in the case of Late Tukoji Rao Holkar - 223 ITR
480 (M.P) and the Tribunal in the case of CIT vs. Multiplan (India) Pvt. Ltd. 38
ITD 320 (Del).