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    <title>2014 (12) TMI 1238 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court of Punjab and Haryana ruled in favor of the appellant, Commissioner of Income Tax -I, Ludhiana, in the case against M/s Eastman Impex. Justices Rajive Bhalla and B.S. Walia presided over the case, with the appellant represented by Mr. Rajesh Katoch and the respondent by Mr. S.K. Mukhi and Ms. Prena. The judgment was issued in 2014 (12) TMI 1238, with a reference to 2015 (1) TMI 436.</description>
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