TMI Blog2018 (7) TMI 1407X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- The Tribunal relied upon a decision of this Court in the case of Associated Capsules P. Limited vs. DCIT [2011 (1) TMI 787 - BOMBAY HIGH COURT]. It is not in dispute that as of today, the decision of this Court in the case of Associated Capsules P. Ltd. (supra) has become final in view of the fact that the Higher Court has not set aside the said decision - as the decision of this Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court in the case of Associated Capsules P. Limited vs. DCIT (2011) 332 ITRT 42 (Bom.). It is not in dispute that as of today, the decision of this Court in the case of Associated Capsules P. Ltd. (supra) has become final in view of the fact that the Higher Court has not set aside the said decision. Learned counsel appearing for the appellant pointed out that in the case of Assistant Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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