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2012 (8) TMI 1174

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....P/2011 - -<br>Income Tax<br>-<br>SHRI R.K. GUPTA AND SHRI N.K. SAINI For the Appellant : None (Notice returned unserved) For the Respondent : Miss. Roshanta Meena ORDER PER N.K. SAINI, AM:- This ....

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....case. So in the circumstances, following the decision of Delhi Bench of ITAT in the case of CIT Vs. Multiplan India (P) Ltd., [1991] 38 ITD 320 and also on the judgement of the Hon&#39;ble M.P. High C....