Case Laws Analysis Relied on Interglobal Steels (P) Ltd. v. ITO 2021 TaxPub(DT) 6027 (Del-Trib) Followed on Dy. CIT v. CEAT Ltd. 2021 TaxPub(DT) 5752 (Mum-Trib) Supported in AVG Construction (P). Ltd. v. ITO 2021 TaxPub(DT) 4749 (Jp-Trib) Relied on Vijay Kumar Agarwal v. ITO 2021 TaxPub(DT) 3007 (Jp-Trib) Followed on Vijeta Shukla v. Dy. CIT 2021 TaxPub(DT) 1327 (Luck-Trib) Followed on Bhupendra K. Pathak v. ITO 2021 TaxPub(DT) 0904 (Pune-Trib) Followed on Sheela Yogi v. ITO 2021 TaxPub(DT) 0842 (Jp-Trib) Relied on Nilesh Ajit Kumar Jain v. ITO 2020 TaxPub(DT) 3668 (Mum-Trib) Relied on Sarwar Mohd. Khan v. ACIT 2020 TaxPub(DT) 1320 (Ind-Trib) Relied on Arati Engineering & Construction Co. v. ITO 2019 TaxPub(DT) 8283 (Kol-Trib) Relied on Asstt. CIT v. Thriveni Earthmovers (P) Ltd. 2019 TaxPub(DT) 7284 (Chen-Trib) Relied on S. Praveen Kumar v. ITO 2019 TaxPub(DT) 1552 (Chen-Trib) Relied on ACIT v. Chowringhee Residency (P) Ltd. 2019 TaxPub(DT) 0426 (Kol-Trib) Relied on Juliet Industries Ltd. v. ITO 2018 TaxPub(DT) 6846 (Mum-Trib) Relied on Deepak Gupta v. ITO 2018 TaxPub(DT) 6063 (Jp-Trib) Referred on Citadel Fine Pharmaceuticals (P.) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 1909 (Chen-Trib) Referred on Pr. CIT v. Jakhotia Plastics (P.) Ltd. 2018 TaxPub(DT) 1044 (Del-HC) Relied on Atomstroyexport v. Addl. Director of IT & Vice-Versa 2018 TaxPub(DT) 0911 (Mum-Trib) Relied on Aries Exports (P) Ltd. v. Dy. CIT 2017 TaxPub(DT) 5297 (Mum-Trib) Followed on Travotel (India) (P) Ltd. v. ITO 2016 TaxPub(DT) 2054 (Mum-Trib) Followed on Anugrah Varshney v. ITO 2016 TaxPub(DT) 1895 (Agra-Trib) Distinguished on Yamuna Estate (P) Ltd. v. ITO 2015 TaxPub(DT) 4121 (Mum-Trib) Followed on Asstt. CIT v. M.K. Exim (India) Ltd. 2015 TaxPub(DT) 3810 (Jp-Trib) Distinguished on CIT v. Mehak Finvest (P) Ltd. 2014 TaxPub(DT) 4080 (P&H-HC) Concurred on Oriental Bank of Commerce v. Addl. CIT 2014 TaxPub(DT) 3944 (Del-HC) Followed on CIT v. Mohmed Juned Dadani 2013 TaxPub(DT) 0967 (Guj-HC) Applied on Van Oord ACZ Marine v. Asstt. DIT 2012 TaxPub(DT) 2451 (Chen-Trib) Distinguished on Bharati Vidyapeeth v. Asstt. CIT 2012 TaxPub(DT) 2160 (Pune-Trib) Applied on Milan Traders v. ITO 2012 TaxPub(DT) 1493 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0218 (Bom-HC) : (2011) 038 (I) ITCL 0375 : (2011) 331 ITR 0236 : (2011) 239 CTR 0183 : (2010) 195 TAXMAN 0117 : (2011) 052 DTR 0071CIT v. Jet Airways (I) Ltd. INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT