JUDGMENT Sanjay Karol, A.C.J —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. Pending application(s) , if any, also stands disposed of accordingly.