2018 (2) TMI 2031

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.... KURESHI, J. 1. Counsel for the Revenue submitted that the Tribunal did not correctly appreciate the ratio laid down by the Supreme Court in case of Gopal And Sons (HUF) vs. Commissioner of Income Tax (SC) reported in [2017] 391 ITR 1 (SC). He further submitted that the question whether in case of a company who otherwise satisfies the conditions of section 2(22)(e) of the Income Tax Act, 1961, ....