The order passed by ITAT is of 2009, which relies upon Union of India and Others v. Dharmendra Textile Processors and Others (2008) 13 SCC 369 in arriving at its decision. However, Dharmendra Textiles Processors was explained by the Supreme Court of India Union of India v. Rajasthan Spinning and Weaving Mills (2009) 224 CTR (SC)1. It would be useful to refer to the decision in CIT v. Reliance Petroproducts Pvt Ltd 322 ITR 158 . A.K.Sachdeva, Advocate
You need to be logged in to post comment
Our Network Sites
Join LAWyersclubindia.com and Share your Knowledge. Registered members get a chance to interact at Forum, Ask Query, Comment etc.