Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

115J". 4. The learned Commissioner of Income Tax (Appeals) ought to have considered the judgement in the case of Kavithalayaa Productions (P.) Ltd. vs. Assistant Commissioner of Income- tax in the ITAT Chennai Bench 'B' (IT APPEAL NO. 58 (CHNY.) OF 2020), wherein it has held that "we are of the considered view that on this issue, the A0 cannot