1. CIT v. Golani Brothers

85 Taxmann.com 355High Court2017#8574 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 69CSection 132Section 143(3)Section 37(1)Section 132(4)Section 142(1)Section 69ASection 28

Issues it is cited on

summons under section 131on-moneyloose papersunexplained expendituresection 28section 69csection 132(4)section 37(1)double taxationsection 131section 37search assessment

Judgments citing 1. CIT v. Golani Brothers

DCIT, CC-3, LUDHIANA, KITCHLU NAGAR vs. SH. AMAN BATRA, CIVIL LINES

Appeal stands dismissed

ITA 1041/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh21 Jul 2025AY 2022-23

Bench: or at the time of hearing of the appeal.

For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 143(2)Section 144BSection 28Section 69Section 69ASection 69C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 1041/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2022-23 The DCIT बनाम Shri Aman Batra Central Circle-3, Ludhiana Opp. Session Court, Civil Lines, Kitchlu Nagar Ludhiana-141001, Punjab "ायी लेखा सं./PAN NO: AEDPB2746M अपीलाथ"/Appellant ""थ"/Respondent Cross Objection No. 42/Chd/2024 In (आयकर अपील सं./ ITA No. 1041/Chd/ 2024) िनधा"रण वष" / Asse…

ACIT CC 6(1), MUMBAI, BKC, MUMBAI vs. ROSHNI ENTERPRISES, MUMBAI

In the result, all the three appeals by the revenue are dismissed

ITA 4471/MUM/2024[2019-20]Status: DisposedITAT Mumbai25 Apr 2025AY 2019-20

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2021-22 & Assessment Year: 2019-20 & Assessment Year: 2018-19 Assistant Commissioner Vs Roshni Enterprises Of Income Tax Central 519, The Great Eastern Circle 6(1), Mumbai Gallaria, Sector 04, Bkc, Mumbai Nerul 400706. Room No. 445, 4Th Floor, Kautilya Bhawan, Bkc, Mumbai 400051. Pan: Aasfr6639Q Appellant Respondent Present For: Appellant By : Shri Nishit Gandhi, Advocate Respondent By : Smt. Sanyogita Nagpal, Cit Dr Date Of Hearing : 28.01.2025 Date Of Pronouncement : 25.04.2025 O R D E R Per Girish Agrawal: These Three Appeals Filed By The Revenue Are Against The Orders Of Ld. Cit(A)-54, Mumbai Vide Order Nos. Itba/Apl/S/250/2024- 25/1065343505(1), Itba/Apl/S/250/2024-25/1065343031(1) & Itba/Apl/S/250/2024-25/1065342652(1), Dated 03.06.2024, Passed Against The Assessment Orders By Dcit, Central Circle 6(1), Mumbai, U/S. 143(3) R.W.S.147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 27.02.2024 For Assessment Year 2021-22, Dated M/S. Roshni Enterprises Ays 2021-22, 2019-20 & 2018-19 28.02.2024 For Assessment Year 2019-20 & Dated 31.03.2023 For Assessment Year 2018-19. 2. Grounds Taken By The Revenue Are Reproduced As Under:

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 & Assessment Year: 2019-20 & Assessment Year: 2018-19 Assistant Commissioner vs Roshni Enterprises of Income Tax Central 519, The Great Eastern Circle 6(1), Mumbai Gallaria, Sector 04, BKC, Mumbai Nerul 400706. Room No. 445, 4th Floor, Kautilya Bhawan, BKC, Mumbai 400051. PAN: AASFR6639Q Appellant Respondent Present for: Appellant by : Shri Nishit Gandhi, Advocate Respondent by : Smt. Sanyogita Nagpal, CIT DR Date of Hearing : 28.01.2025 Date of Pronou…

ACIT CC 6(1), MUMBAI, BKC, MUMBAI vs. ROSHNI ENTERPRISES, MUMBAI

In the result, all the three appeals by the revenue are dismissed

ITA 4470/MUM/2024[2021-22]Status: DisposedITAT Mumbai25 Apr 2025AY 2021-22

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2021-22 & Assessment Year: 2019-20 & Assessment Year: 2018-19 Assistant Commissioner Vs Roshni Enterprises Of Income Tax Central 519, The Great Eastern Circle 6(1), Mumbai Gallaria, Sector 04, Bkc, Mumbai Nerul 400706. Room No. 445, 4Th Floor, Kautilya Bhawan, Bkc, Mumbai 400051. Pan: Aasfr6639Q Appellant Respondent Present For: Appellant By : Shri Nishit Gandhi, Advocate Respondent By : Smt. Sanyogita Nagpal, Cit Dr Date Of Hearing : 28.01.2025 Date Of Pronouncement : 25.04.2025 O R D E R Per Girish Agrawal: These Three Appeals Filed By The Revenue Are Against The Orders Of Ld. Cit(A)-54, Mumbai Vide Order Nos. Itba/Apl/S/250/2024- 25/1065343505(1), Itba/Apl/S/250/2024-25/1065343031(1) & Itba/Apl/S/250/2024-25/1065342652(1), Dated 03.06.2024, Passed Against The Assessment Orders By Dcit, Central Circle 6(1), Mumbai, U/S. 143(3) R.W.S.147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 27.02.2024 For Assessment Year 2021-22, Dated M/S. Roshni Enterprises Ays 2021-22, 2019-20 & 2018-19 28.02.2024 For Assessment Year 2019-20 & Dated 31.03.2023 For Assessment Year 2018-19. 2. Grounds Taken By The Revenue Are Reproduced As Under:

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 & Assessment Year: 2019-20 & Assessment Year: 2018-19 Assistant Commissioner vs Roshni Enterprises of Income Tax Central 519, The Great Eastern Circle 6(1), Mumbai Gallaria, Sector 04, BKC, Mumbai Nerul 400706. Room No. 445, 4th Floor, Kautilya Bhawan, BKC, Mumbai 400051. PAN: AASFR6639Q Appellant Respondent Present for: Appellant by : Shri Nishit Gandhi, Advocate Respondent by : Smt. Sanyogita Nagpal, CIT DR Date of Hearing : 28.01.2025 Date of Pronou…

ACIT CC 6(1), BKC MUMBAI vs. GNP CONSULTANCY AND SOLUTIONS PRIVATE LIMITED, THANE

Appeal of the revenue is dismissed

ITA 4480/MUM/2024[2018-19]Status: DisposedITAT Mumbai15 Jan 2025AY 2018-19

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nishit Gandhi & AdnyaFor Respondent: Shri Kishor Dhula, CIT-DR & Shri
Section 132Section 132(4)Section 143(3)Section 37(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3432/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 3430/Mum/2024 (Assessment Year: 2022-23) M/s. GNP Consultancy & Solutions DCIT Circle-6(1), Room No. 445, 4th Floor, Pvt. Ltd. Office No. 51, 52, 56, 57 and 58, Kautilya Bhavan, BKC, 5th Floor, Plot – 209, Atlanta Premises Mumbai-400051. Vs. Co-operative Society Ltd., Jamnalal Bajaj Marg, Nariman Point, Mumbai-400021 PAN : AADCG3716B Appellant) : Respondent) I.T.A. No. 4480/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 4479/Mum/2024 (Assessment Ye…

ACIT CC -6(1), MUMBAI, BKC, MUMBAI vs. GNP CONSULTANCY AND SOLUTIONS PVT. LTD., THANE

Appeal of the revenue is dismissed

ITA 4479/MUM/2024[2020-21]Status: DisposedITAT Mumbai15 Jan 2025AY 2020-21

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nishit Gandhi & AdnyaFor Respondent: Shri Kishor Dhula, CIT-DR & Shri
Section 132Section 132(4)Section 143(3)Section 37(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3432/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 3430/Mum/2024 (Assessment Year: 2022-23) M/s. GNP Consultancy & Solutions DCIT Circle-6(1), Room No. 445, 4th Floor, Pvt. Ltd. Office No. 51, 52, 56, 57 and 58, Kautilya Bhavan, BKC, 5th Floor, Plot – 209, Atlanta Premises Mumbai-400051. Vs. Co-operative Society Ltd., Jamnalal Bajaj Marg, Nariman Point, Mumbai-400021 PAN : AADCG3716B Appellant) : Respondent) I.T.A. No. 4480/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 4479/Mum/2024 (Assessment Ye…

ACIT CC 6(1), MUMBAI, BKC, MUMBAI vs. GNP CUNSULTANCY AND SOLUTIONS PVT. LTD., THANE

Appeal of the revenue is dismissed

ITA 4478/MUM/2024[2022-23]Status: DisposedITAT Mumbai15 Jan 2025AY 2022-23

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nishit Gandhi & AdnyaFor Respondent: Shri Kishor Dhula, CIT-DR & Shri
Section 132Section 132(4)Section 143(3)Section 37(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3432/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 3430/Mum/2024 (Assessment Year: 2022-23) M/s. GNP Consultancy & Solutions DCIT Circle-6(1), Room No. 445, 4th Floor, Pvt. Ltd. Office No. 51, 52, 56, 57 and 58, Kautilya Bhavan, BKC, 5th Floor, Plot – 209, Atlanta Premises Mumbai-400051. Vs. Co-operative Society Ltd., Jamnalal Bajaj Marg, Nariman Point, Mumbai-400021 PAN : AADCG3716B Appellant) : Respondent) I.T.A. No. 4480/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 4479/Mum/2024 (Assessment Ye…

GNP CONSULTANCY AND SOLUTIONS PRIVATE LIMITED,NARIMAN POINT, MUMBAI vs. DCIT, CIRCLE 6(1), MUMBAI, MUMBAI

Appeal of the revenue is dismissed

ITA 3432/MUM/2024[2020-21]Status: DisposedITAT Mumbai15 Jan 2025AY 2020-21

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nishit Gandhi & AdnyaFor Respondent: Shri Kishor Dhula, CIT-DR & Shri
Section 132Section 132(4)Section 143(3)Section 37(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3432/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 3430/Mum/2024 (Assessment Year: 2022-23) M/s. GNP Consultancy & Solutions DCIT Circle-6(1), Room No. 445, 4th Floor, Pvt. Ltd. Office No. 51, 52, 56, 57 and 58, Kautilya Bhavan, BKC, 5th Floor, Plot – 209, Atlanta Premises Mumbai-400051. Vs. Co-operative Society Ltd., Jamnalal Bajaj Marg, Nariman Point, Mumbai-400021 PAN : AADCG3716B Appellant) : Respondent) I.T.A. No. 4480/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 4479/Mum/2024 (Assessment Ye…

GNP CONSULTANCY AND SOLUTIONS PRIVATE LIMITED,MUMBAI vs. DCIT, CIRCLE 6 (1), MUMBAI, MUMBAI

Appeal of the revenue is dismissed

ITA 3430/MUM/2024[2022-23]Status: DisposedITAT Mumbai15 Jan 2025AY 2022-23

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nishit Gandhi & AdnyaFor Respondent: Shri Kishor Dhula, CIT-DR & Shri
Section 132Section 132(4)Section 143(3)Section 37(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 3432/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 3430/Mum/2024 (Assessment Year: 2022-23) M/s. GNP Consultancy & Solutions DCIT Circle-6(1), Room No. 445, 4th Floor, Pvt. Ltd. Office No. 51, 52, 56, 57 and 58, Kautilya Bhavan, BKC, 5th Floor, Plot – 209, Atlanta Premises Mumbai-400051. Vs. Co-operative Society Ltd., Jamnalal Bajaj Marg, Nariman Point, Mumbai-400021 PAN : AADCG3716B Appellant) : Respondent) I.T.A. No. 4480/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 4479/Mum/2024 (Assessment Ye…

DCIT CENTRAL CIRCLE - 6(1), MUMBAI vs. GNP CONSULTANCY AND SOLUTIONS PRIVATE LIMITED, THANE

ITA 3110/MUM/2023[2021-22]Status: DisposedITAT Mumbai20 Mar 2024AY 2021-22

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Nishit Gandhi , AdvocateFor Respondent: Shri Dr . Kishor Dhule, CIT DR
Section 143Section 69

…Page | 1 ITA No. 3110 & 2547/Mum/2023 GNP Consultancy and Solutions Private Limited; A.Y. 21-22 Page 1 of 108 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH , MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 3110/Mum/2023 (Assessment Year: 2021-22) DCIT Central Circle-6(1) Room No.1905, 19th Floor, Air India Building, Nariman Point Mumbai-400 021 Vs. GNP Consultancy and Solutions Private Limited Plot No .91, Shop No.1 Channel Classic CHS Sector 4 Kopar Khairne, Thane Mumbai-400 709 (Appellant) (Respondent) PAN No. AADCG3716B ITA No. 2547/Mum/2023 (Assessment Year: 2021-22) GNP Consul…

GNP CONSULTANCY AND SOLUTIONS PVT LTD,NARIMAN POINT vs. DCIT CIRCLE-6(1), MUMBAI, NARIMAN POINT

ITA 2547/MUM/2023[2021-22]Status: DisposedITAT Mumbai20 Mar 2024AY 2021-22

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm Gnp Consultancy & Dcit Solutions Private Limited Central Circle-6(1) Room No.1905, 19 Th Floor, Plot No.91, Shop No.1 Channel Classic Chs Sector Air India Building, Nariman Vs. Point 4 Kopar Khairne, Thane Mumbai-400 021 Mumbai-400 709 (Respondent) (Appellant) Pan No. Aadcg3716B Gnp Consultancy & Dcit Solutions Private Limited Central Circle-6(1) Plot No.91, Shop No.1 Room No.1905, 19 Th Floor, Channel Classic Chs Sector Air India Building, Nariman Vs. Point 4 Kopar Khairne, Thane Mumbai-400 021 Mumbai-400 709 (Appellant) (Respondent) Assessee By : Shri Nishit Gandhi, Advocate Revenue By : Shri Dr. Kishor Dhule, Cit Dr Date Of Hearing: 23.01.2024 Date Of Pronouncement : 20.03.2024

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Shri Dr. Kishor Dhule, CIT DR
Section 143Section 69

…ITA No. 3110 & 2547/Mum/2023 GNP Consultancy and Solutions Private Limited; A.Y. 21-22 IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM GNP Consultancy and DCIT Solutions Private Limited Central Circle-6(1) Room No.1905, 19 th Floor, Plot No.91, Shop No.1 Channel Classic CHS Sector Air India Building, Nariman Vs. Point 4 Kopar Khairne, Thane Mumbai-400 021 Mumbai-400 709 (Respondent) (Appellant) PAN No. AADCG3716B GNP Consultancy and DCIT Solutions Private Limited Central Circle-6(1) Plot No.91, Shop No.1 Room No.1905, 19 th Floor, Channel Clas…

GERA DEVELOPMENTS PVT. LTD.,,PUNE vs. COMMISSIONER OF INCOME-TAX (APPEALS) -1,,

In the result, appeal of the Revenue is dismissed

ITA 1609/PUN/2014[2005-06]Status: DisposedITAT Pune01 Jun 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT
Section 133ASection 154Section 69

…आयकर अपीलीय अिधकरण, पुणे "ायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी "ी डी. क"णाकरा क"णाकरा राव लेखा सद"य सद"य "ी "ी क"णाकरा क"णाकरा राव , लेखा सद"य सद"य डी डी राव राव लेखा लेखा एवं "ी "ी िवकास िवकास अव"थी अव"थी, "याियक "याियक सद"य सद"य केकेकेके सम" सम" एवं "ी "ी अव"थी अव"थी "याियक "याियक सद"य सद"य सम" सम" एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No. 597/PUN/2013 िनधा"रण वष" / Assessment Year : 2005-06 Gera Developments Pvt. Ltd., M/s. MZSK & Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wel…

DY. CIT, CIRCLE 1(2), PUNE vs. GERA DEVELOPMENT PVT. LTD.,, PUNE

In the result, appeal of the Revenue is dismissed

ITA 767/PUN/2013[2005-06]Status: DisposedITAT Pune01 Jun 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT
Section 133ASection 154Section 69

…आयकर अपीलीय अिधकरण, पुणे "ायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी "ी डी. क"णाकरा क"णाकरा राव लेखा सद"य सद"य "ी "ी क"णाकरा क"णाकरा राव , लेखा सद"य सद"य डी डी राव राव लेखा लेखा एवं "ी "ी िवकास िवकास अव"थी अव"थी, "याियक "याियक सद"य सद"य केकेकेके सम" सम" एवं "ी "ी अव"थी अव"थी "याियक "याियक सद"य सद"य सम" सम" एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No. 597/PUN/2013 िनधा"रण वष" / Assessment Year : 2005-06 Gera Developments Pvt. Ltd., M/s. MZSK & Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wel…

GERA DEVELOPMENTS PVT. LTD.,,PUNE vs. ASST. CIT, CIRCLE 1(2), PUNE

In the result, appeal of the Revenue is dismissed

ITA 597/PUN/2013[2005-06]Status: DisposedITAT Pune01 Jun 2018AY 2005-06

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No. 597/Pun/2013 िनधा"रण वष" / Assessment Year : 2005-06

For Appellant: Shri Nilesh Khandelwal & Shri Rajiv ThakkarFor Respondent: Shri Ajay Modi, JCIT
Section 133ASection 154Section 69

…आयकर अपीलीय अिधकरण, पुणे "ायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी "ी डी. क"णाकरा क"णाकरा राव लेखा सद"य सद"य "ी "ी क"णाकरा क"णाकरा राव , लेखा सद"य सद"य डी डी राव राव लेखा लेखा एवं "ी "ी िवकास िवकास अव"थी अव"थी, "याियक "याियक सद"य सद"य केकेकेके सम" सम" एवं "ी "ी अव"थी अव"थी "याियक "याियक सद"य सद"य सम" सम" एवं एवं िवकास िवकास BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No. 597/PUN/2013 िनधा"रण वष" / Assessment Year : 2005-06 Gera Developments Pvt. Ltd., M/s. MZSK & Associates, Chartered Accountants, Level 3, Business Bay, Plot No.84, Wel…

1. CIT v. Golani Brothers (85 Taxmann.com 355) — Cited in 13 Judgments | BharatTax