Judgments

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Respondent: ACE MULTI AXES SYSTEMS LIMITED
Petitioner: DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 11 (1), BANGALORE
Date of Judgement: 05/12/2017
... does not arise.” 19 . Same view was taken in Commissioner of Customs versus M. Ambalal & Co. [(2011)2 SCC 74] as follows ...