2019 (5) TMI 1722

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..... of Income Tax vs. M/s Classic Binding Industries, [ 2018 (8) TMI 1209 - SUPREME COURT] which has since been overruled by our judgment in Pr. Commissioner of Income Tax, Shimla vs M/s Aarham Softronics [ 2019 (2) TMI 1285 - SUPREME COURT] delivered by a three-Judge Bench on 20.02.2019. Following the aforesaid judgment, we allow the appeals and set aside the impugned judgments of the High Court .....

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