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2018 (2) TMI 2031

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....3 of 2018 - -<br>Income Tax<br>MR.&nbsp;AKIL KURESHI&nbsp;AND&nbsp;MR. B.N. KARIA, JJ. For the Appellant:&nbsp;Mrs Mauna M Bhatt, Advocate ORDER MR.&nbsp;AKIL KURESHI, J. 1. Counsel for the Revenu....

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....invoked though the company may not be the shareholder of the principal company, is being considered by the larger bench of the Supreme Court in case of National Travel Services v. Commissioner of Inco....