In the result, all the appeals of the assessee bearing
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
140 (Allahabad); (x) Malabar Ind. Co. Ltd. 243 ITR 83 (SC); (xi) Tara Devi Agarwal -vs.- CIT 88 ITR 323 (SC); (xii) CIT -vs.- South India Shipping Corporation 233 ITR 546 (Mad.) Assessment Years: 2017-2018to 2021-2022 Gandhipati Construction Private Limited 11. Further reference was also made to various documents furnished in the paper book running into