Case Laws Analysis Relied on DCIT v. Ackruti Safeguard Systems (P) Ltd. 2020 TaxPub(DT) 5488 (Del-Trib) Followed on Sambhaji Patil v. Jt. CIT 2016 TaxPub(DT) 1168 (Pune-Trib) Followed on Asstt. CIT v. Raja Chkravarty 2015 TaxPub(DT) 2493 (Luck-Trib) Followed CIT v. Rajinder Kumar 2013 TaxPub(DT) 1875 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 337 (Agra) of 20132014 TaxPub(DT) 2460 (Agra-Trib) : (2014) 059 (II) ITCL 0458 : (2014) 149 ITD 0363 : (2014) 165 TTJ 0228 : (2014) 109 DTR 0033 : (2014) 034 ITR (Trib) 0479 SUBSCRIBE FOR FULL CONTENT