Sabarmati Paper Udyog Ltd vs Deputy Commissioner Of Income Tax on 10 March, 2017
decision in the case of Commissioner of
Income Tax v. Kwality Biscuits Ltd. , (2006) 284 ITR 434
(SC), dismissed the appeal of the revenue ... said
decision that the judgment of the Karnataka High Court in
Kwality Biscuits Ltd. v. Commissioner of Income Tax
(supra) was confined to section 115J