Case Laws Analysis Relied on ITO v. XO Infotech Ltd. 2018 TaxPub(DT) 5495 (Del-Trib) Referred on Deem Roll Tech Ltd. v. DCIT 2018 TaxPub(DT) 1728 (Ahd-Trib) Distinguished on CIT v. MAF Academy (P.) Ltd. 2014 TaxPub(DT) 0087 (Del-HC) Followed on ITO v. Purvi Fabrics & Texturise (P) Ltd. 2010 TaxPub(DT) 2187 (Del-Trib) Followed CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) Followed CIT v. Divine Leasing & Finance Ltd. 2008 TaxPub(DT) 0400 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 586 of 20102010 TaxPub(DT) 1927 (Del-HC) : (2010) 035 (I) ITCL 0504 : (2010) 329 ITR 0271 : (2010) 042 DTR 0152 SUBSCRIBE FOR FULL CONTENT