Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad
255 CTR page 113) (Born.) Vishwanath Engineers vis. ACIT (354 ITR page 211) (Guj.) Maruti Suzuki vis. DCIT (356 ITR page 209) 8. Per contra Ld. Departmental Representative vehemently argued and supported the orders of lower authorities. 9. We have heard rival contentions and perused the records placed before us and carefully gone through the judgment referred by Ld. Counsel