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while the the Tax Reference Cases concerning M/s. Echjay Industries Pvt. Ltd. and Hyco Products Pvt. Ltd. Bombay arise under the Companies (Profits ... Reference Case Nos. 2 and 3 of 1977 (M/s Echjay Industries Pvt. Ltd.)-a case under Companies (Profits) Surtax Act, 1964 , we are concerned

Court in the case of Angel Infin Pvt. Ltd. v. M/s Echjay Industries Ltd.[11], wherein it was held as under: “Applying the above