In the result, all the three appeals stand allowed
Bench: Shri Nrs Ganesanassessment Year: 2014-15
234E is set aside and fee levied is deleted. However, the other adjustment made by the Assessing Officer in the impugned intimation shall stand as such.” 6. The Apex Court in the case of CIT vs. M/s Essar Teleholding Ltd. (2018) 3 SCC 253 certain occasion to consider the applicability of missionary provision. In other words, when the Parliament introduced