Case Laws Analysis Relied on Dishman Infrastructure Ltd. v. ITO 2021 TaxPub(DT) 1377 (Ahd-Trib) Relied on Dy. CIT v. Marathan Fiscal (P) Ltd. 2019 TaxPub(DT) 5900 (Mum-Trib) Relied on ITO v. Toms Enterprises 2019 TaxPub(DT) 1897 (Coch-Trib) Followed on Skylark Build v. ACIT 2018 TaxPub(DT) 6560 (Mum-Trib) Referred on Real Forts & Resorts (P) Ltd. v. CIT 2018 TaxPub(DT) 4850 (Ker-HC) Relied on on Didar Singh v. Dy. CIT 2018 TaxPub(DT) 3038 (Asr-Trib) Referred on Ashok Vani & Anr. v. ITO 2018 TaxPub(DT) 2941 (Ind-Trib) Followed on Satish Chand Agarwal, Prop. Sumit Medical Hall v ITO 2018 TaxPub(DT) 2546 (Jp-Trib) Referred on CIT v. Shoghi Communication Ltd. 2017 TaxPub(DT) 3919 (HP-HC) Relied on on Hitesh B. Patel v. ACIT 2016 TaxPub(DT) 2421 (Ahd-Trib) Relied on D.S. Agencies & Associates v. Addl. CIT 2015 TaxPub(DT) 5052 (Mum-Trib) Relied on Kantial P. Shah v. ACIT 2015 TaxPub(DT) 4516 (Ahd-Trib) Relied on Unique Art Age v. Asstt. CIT 2014 TaxPub(DT) 0816 (Jp-Trib) Relied on Shrinath Gum & Chemicals v. ITO 2013 TaxPub(DT) 1511 (Jod-Trib) Relied on ITO v. Smt. Pratibha Goyal 2011 TaxPub(DT) 0198 (Jp-Trib) Followed on CIT v. Hotel Samrat 2010 TaxPub(DT) 1055 (Ker-HC) Followed on Dy. CIT v. Premsons 2010 TaxPub(DT) 0300 (Mum-Trib) Relied on Satish Builders v. Asstt. CIT 2009 TaxPub(DT) 1449 (Del-Trib) Relied on Asstt. CIT v. Mangaram Chaudhary 2009 TaxPub(DT) 0356 (Hyd-Trib) Followed on Unitex Products Ltd. v. ITO 2008 TaxPub(DT) 1524 (Mum-Trib) Relied CIT v. S. Khader Khan Son 2008 TaxPub(DT) 0790 (Mad-HC) Relied CIT v. S. Khader Khan Son 2008 TaxPub(DT) 0787 (Mad-HC) Relied on Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied on Smt. Tara Devi Aggarwal v. CIT 1973 TaxPub(DT) 0389 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 1040 (Ker-HC) : (2003) 263 ITR 0101 : (2003) 181 CTR 0207 : (2003) 129 TAXMAN 0416Paul Mathews & Sons v. CIT INCOME TAX SUBSCRIBE FOR FULL CONTENT