Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale
297 (AAR-New Delhi), in the case of Roxar Maximum Reservoir Performance WLL [2012] 21 taxmann.com 128 (A.R.- New Delhi) and in the case of Linde AG. [2012] 19 taxmann.com 238 (AAR-New Delhi).” 3. Briefly stated facts of the case are that the assessee company was engaged in the business of manufacturing of paper during the previous years corresponding