Case Laws Analysis Relied on Swargamrut Dairy (P). Ltd. v. DCIT 2021 TaxPub(DT) 3338 (Mum-Trib) Followed on ACIT v. Brindavan Agencies (P) Ltd. 2021 TaxPub(DT) 0015 (Del-Trib) Applied on Pr. CIT v. Priyatam Plaschem (P) Ltd. 2019 TaxPub(DT) 1392 (Del-HC) Distinguished on ITO v. Sohail Financials Ltd 2018 TaxPub(DT) 6558 (Del-Trib) Relied on ITO v. XO Infotech Ltd. 2018 TaxPub(DT) 5495 (Del-Trib) Followed on Pr. CIT v. Interarch Estate (P) Ltd. 2018 TaxPub(DT) 4832 (Raj-HC) Followed on CIT v. Shalimar Buildcon (P) Ltd. 2018 TaxPub(DT) 4700 (Raj-HC) Followed on CIT v. Jalan Hard Coke Ltd. 2018 TaxPub(DT) 4687 (Raj-HC) Referred on CIT v. Jalan Hard Coke Ltd. 2018 TaxPub(DT) 4687 (Raj-HC) Followed on CIT v. Hotel Gaudavan (P) Ltd. 2018 TaxPub(DT) 4373 (Raj-HC) Relied on Bhor Mal Dhansi Ram Ltd. v. ITO 2018 TaxPub(DT) 0919 (Del-Trib) Relied on Prabhatam Investment (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 0468 (Del-Trib) Relied on CIT v. SVP Builders (India) Ltd. & Ors. 2015 TaxPub(DT) 5426 (Del-HC) Followed on ITO v. Vartman Securities & Services (P) Ltd. 2015 TaxPub(DT) 4150 (Del-Trib) Followed on CIT v. Empire Builtech (P) Ltd. 2014 TaxPub(DT) 1850 (Del-HC) Relied on CIT v. Jay Dee Securities & Finance Ltd. 2013 TaxPub(DT) 0347 (All-HC) Relied on Asstt. CIT v. Supertech Diamond Tools (P) Ltd. 2012 TaxPub(DT) 2156 (Jod-Trib) Distinguished on CIT v. Nova Promoters & Finlease (P) Ltd. 2012 TaxPub(DT) 1558 (Del-HC) Relied on Agrawal Coal Corporation (P) Ltd. v. Additional Commissioner of Income Tax 2012 TaxPub(DT) 0375 (Ind-Trib) Relied on Bharti Syntex Ltd. v. Dy. CIT 2011 TaxPub(DT) 0828 (Jp-Trib) Followed on Prime Telesystems Ltd. v Asstt. CIT 2011 TaxPub(DT) 0624 (Del-Trib) Followed on CIT v. Victor Electrodes Ltd. 2010 TaxPub(DT) 1927 (Del-HC) Relied on CIT v. Samir Bio-Tech (P) Ltd. 2010 TaxPub(DT) 0270 (Del-HC) Applied on Beautex (India) (P) Ltd. v. ITO 2009 TaxPub(DT) 2065 (Del-Trib) Followed on CIT v. Gangour Investment Ltd. 2009 TaxPub(DT) 1400 (Del-HC) Relied on Kashukha Trading & Services (P) Ltd. v. ITO 2008 TaxPub(DT) 2293 (Mum-Trib) Relied CIT v. Himalaya International Ltd 2008 TaxPub(DT) 0857 (Del-HC) Explained and Dissented on Nirma Industries Ltd. v. Deputy CIT 2006 TaxPub(DT) 1420 (Guj-HC) Relied on CIT v. Dolphin Canpack Ltd. 2006 TaxPub(DT) 1253 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 0400 (Del-HC) : (2007) 016 (I) ITCL 0377 : (2008) 299 ITR 0268 : (2007) 207 CTR 0038 : (2007) 158 TAXMAN 0440CIT v. Divine Leasing & Finance Ltd.INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT