Case Laws Analysis Followed on Sunita Gadde v. ITO 2021 TaxPub(DT) 2598 (Del-Trib) Relied on Ancon Chemplast (P). Ltd. v. ITO 2021 TaxPub(DT) 2451 (Del-Trib) Relied on Pradeep Kumar Sharma v. Dy. CIT 2021 TaxPub(DT) 1369 (Del-Trib) Relied on Society for Institute for Professional Studies v. JCIT 2021 TaxPub(DT) 1368 (Del-Trib) Followed on Suindu & Co. v. Asstt. CIT 2021 TaxPub(DT) 0628 (Mum-Trib) Relied on DCIT v. Acro Exports Trade (P) Ltd. 2019 TaxPub(DT) 5838 (Mum-Trib) Relied on Vcorp Mercantile (P) Ltd. v. ITO 2019 TaxPub(DT) 5387 (Del-Trib) Followed on Ritu Kamal Singhal v. ITO 2019 TaxPub(DT) 0944 (Mum-Trib) Relied on Amar Nath Goenka & Ors. v. ACIT 2019 TaxPub(DT) 0204 (Del-Trib) Relied on on Amar Nath Goenka & Ors. v. ACIT 2019 TaxPub(DT) 0204 (Del-Trib) Relied on DCIT v. Rosemary Sponge & Ispat (P) Ltd. 2018 TaxPub(DT) 7713 (Kol-Trib) Followed on Asstt. CIT v. Dilip Chimanlal Gandhi 2018 TaxPub(DT) 4889 (Mum-Trib) Relied on Smt. Shikha Dhawan v. ITO 2018 TaxPub(DT) 4203 (Del-Trib) Referred on Bhinmal Contractors Property & Land Developers (P) Ltd. v. ACIT 2018 TaxPub(DT) 2310 (Mum-Trib) Referred on Pr. CIT v. Mehta Construction Co. 2018 TaxPub(DT) 0805 (Karn-HC) Relied on Atul Kumar Khandelwal v. DCIT 2016 TaxPub(DT) 4765 (Del-Trib) Relied on on Hitesh B. Patel v. ACIT 2016 TaxPub(DT) 2421 (Ahd-Trib) Distinguished on ACIT v. Prem Castings (P) Ltd. 2016 TaxPub(DT) 0004 (Del-Trib) Relied on Bhagheeratha Engineering Ltd. v. Asstt. CIT 2015 TaxPub(DT) 5187 (Ker-HC) Applied on Asstt. CIT v. Gajannan Distributors & Developers (P) Ltd. 2015 TaxPub(DT) 2047 (Ind-Trib) Applied on Asstt. CIT v. B. Srinivasa Rao 2014 TaxPub(DT) 0463 (Hyd-Trib) Applied on Dy. CIT v. Countrywide Buildestate (P.) Ltd. 2013 TaxPub(DT) 0921 (Jp-Trib) Applied on ITO v. Smt. Bibi Rani Bansal 2011 TaxPub(DT) 1393 (Agra-Trib) Relied on Bharti Syntex Ltd. v. Dy. CIT 2011 TaxPub(DT) 0828 (Jp-Trib) Applied on Bangodaya Cotton Mills Ltd. v. CIT 2011 TaxPub(DT) 0034 (Cal-HC) Relied on Baijnath Agarwal v. Asstt. CIT 2010 TaxPub(DT) 1810 (Agra-Trib) Applied on Baijnath Agarwal v. Asstt. CIT 2010 TaxPub(DT) 1810 (Agra-Trib) Applied on Kulwant Singh v. Dy. CIT 2010 TaxPub(DT) 1657 (Del-Trib) Distinguished on Surendra M. Khandhar v. Asstt. CIT & Ors. 2010 TaxPub(DT) 0320 (Bom-HC) Followed on Heirs & LRs of Late Laxmanbhai S. Patel v. CIT 2010 TaxPub(DT) 0148 (Guj-HC) Applied on Asstt. CIT v. Jitendra Agarwal 2009 TaxPub(DT) 1455 (Agra-Trib) Relied on on Krishna Textiles v. CIT 2009 TaxPub(DT) 0659 (Guj-HC) Relied on Jindal Stainless Ltd. v. Asstt. CIT 2009 TaxPub(DT) 0495 (Del-Trib) Applied on Asstt. CIT v. Ramanbhai B. Patel 2008 TaxPub(DT) 0595 (Ahd-Trib) Applied Bimal Kumar Damani v. CIT 2003 TaxPub(DT) 1003 (Cal-HC) Applied P.S. Rajan v. Assistant CIT 2003 TaxPub(DT) 0599 (Ker-HC) Relied Smt. Panna Devi Chowdhary v. CIT 1994 TaxPub(DT) 1119 (Bom-HC) Relied CIT v. Eastern Commercial Enterprises 1994 TaxPub(DT) 0899 (Cal-HC) Reversed on Kishinchand Chellaram v. CIT 1972 TaxPub(DT) 0111 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1980 TaxPub(DT) 1130 (SC) : (1980) 125 ITR 0713 : (1980) 019 CTR 0360 : (1980) 004 TAXMAN 0029KishinchandChellaram v. Commissioner of Income Tax, Bombay City-II SUBSCRIBE FOR FULL CONTENT