2019 (10) TMI 1535

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nthil Jagadeesan, AOR, Ms. Sonakshi Malhan, Adv., Ms. Suriti Chowdhary, Adv., Ms. Mrinal Kanwar, Adv. For Respondent(s) Mr. B. V. Balaram Das, AOR, Mr. ANS Nadkarni, ASG, Ms. Pinki Anand, ASG, Mr. Arijit Prasad, Sr. Adv., Mr. Baroona Gautam, Adv., Mr. Arjun Garg, Adv., Mr. Amit Verma, Adv., Mr. Adit Khorana, Adv., Mrs. Anil Katiyar, AOR ORDER Heard learned counsel for the parties. These appeal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tax, Circle 26(1), New Delhi vs. S.R.M.B. Dairy Farming (P) Ltd., reported in (2018) 13 SCC 239. This Court after considering the decisions of different High Courts, including the Supreme Court decision on the question involved, namely, Commissioner of Income Tax Vs. Surya Herbal Ltd. reported in (2011) 15 SCC 482 answered the question in favour of assessee in the following words: "23. We are o....