Other useful case laws on the topic are –
1. LSG Sky Chef (India) (P.) Ltd. Vs. DCIT (ITAT Mumbai), ITA No. 4828 (MUM.) of 2012, Date of Order: 27.03.2014
2. Rakesh Kumar Gupta Vs. Union of India and another, HIGH COURT OF JUDICATURE AT ALLAHABAD, Civil Misc Writ Petition (Tax) No.657 of 2013
3.CBDT’s INSTRUCTION NO. 5/2013, DATED 8-7-2013 after – DIRECTION OF HON’BLE DELHI HC IN THE CASE ‘COURT ON ITS OWNMOTION Versus UNION OF INDIA & ORS. IN WP(C) 2659/2012 & WP(C) 5443/2012′dated 14/03/2013
You may go through these case laws for better submission of your case.
CAclubindia
