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2018 (5) TMI 1786

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....018 & CM APPL. 22629/2018 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE S. RAVINDRA BHAT AND &nbsp;HON&#39;BLE MR. JUSTICE A. K. CHAWLA For the Appellant : Mr. Ruchir Bhatia, Advocate. For the &nbsp;....

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....ppellate Tribunal (ITAT) allowed the assessee's appeals by following the ruling in 'Cheminvest Limited vs. Commissioner of Income Tax-VI', (2015) 378 ITR 33; the Court had then held that in the absenc....