USAKA ELECTRICALS Vs. PRINCIPAL COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Undisputedly, issues involved in the present appeal already stand adjudicated by this Court in ITA No.20 of 2015, titled as M/s Stovekraft India V. Commissioner of Income Tax, decided on 28.11.2017.

(2.) As such, making the directions in M/s Stovekraft India applicable mutatis mutandi, also to the present appeal, the same is disposed of.