Case Laws Analysis Followed on Bharath Fritz Werner Ltd. v. Dy. CIT 2021 TaxPub(DT) 5587 (Bang-Trib) Followed on Alliance Infrastructure Projects (P). Ltd. v. ACIT 2021 TaxPub(DT) 4062 (Bang-Trib) Followed on ABB Ltd. v. Dy. CIT 2021 TaxPub(DT) 3995 (Bang-Trib) Relied on Asstt. CIT v. Sobha Developers Ltd. 2021 TaxPub(DT) 3780 (Bang-Trib) Followed on Alphagrep Securities (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 0056 (Bang-Trib) Relied on Nitesh Estates Ltd. v. DCIT 2020 TaxPub(DT) 5254 (Bang-Trib) Followed on DCIT v. Jupiter Capital (P.) Ltd. 2019 TaxPub(DT) 8274 (Bang-Trib) Followed on DCIT v. Capgemini Technology Services India Ltd. 2019 TaxPub(DT) 5494 (Pune-Trib) Relied on Sameer Suneja v. ACIT 2019 TaxPub(DT) 4511 (Del-Trib) Relied on Manipal Integrated Services (P) Ltd. v. ACIT 2019 TaxPub(DT) 2173 (Bang-Trib) Followed on DCIT v. Caparo Engineering India (P) Ltd. 2018 TaxPub(DT) 2355 (Del-Trib) Followed on Dy. CIT (LTU) v. Bosch Ltd. 2017 TaxPub(DT) 4995 (Bang-Trib) Relied on Cairn India Ltd. v. Dy. CIT 2017 TaxPub(DT) 4459 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 471 of 20152016 TaxPub(DT) 2372 (Karn-HC) : (2016) 383 ITR 0490 SUBSCRIBE FOR FULL CONTENT