Golden Times Services Pvt. Ltd. vs Dcit on 13 January, 2020
In fact, the issue raised in the present petition is squarely
covered in favour of the petitioner/assessee by way of the Division
Bench judgment of this Court in 'Golden Times Services Pvt. Ltd. Vs.
DCIT' being W.P. (C) No. 402/2020 dated 13th January, 2020
wherein it has been held as under: