Case Laws Analysis Relied on Shobha Rani v. ACIT 2020 TaxPub(DT) 5085 (Chd-Trib) Distinguished on Farah Rafi v. Dy. CIT 2020 TaxPub(DT) 1498 (Bang-Trib) Relied on DCIT v. Virender Kumar Bhatia 2019 TaxPub(DT) 2642 (Del-Trib) Distinguished on V. Vijayalakshmi v. Dy. CIT 2019 TaxPub(DT) 2542 (Mad-HC) Relied on Skylark Build v. ACIT 2018 TaxPub(DT) 6560 (Mum-Trib) Referred on Dy. CIT v. Esteem Textiles P. Ltd. 2018 TaxPub(DT) 2391 (Del-Trib) Applied on Mutha Parasram Dhanaji & Co. & Ors. v. Dy. CIT & Ors. 2015 TaxPub(DT) 5031 (Mum-Trib) Distinguished on Lakshmi Singh v. Dy. CIT 2015 TaxPub(DT) 4520 (Panaji-Trib) Followed on Parshwa Corporation & Ors. v. Dy. CIT 2015 TaxPub(DT) 4409 (Ahd-Trib) Relied on Smt. Rekhaben Thakkar v. Asstt. CIT 2015 TaxPub(DT) 4238 (Ahd-Trib) Followed on CIT v. Apna Organics (P) Ltd. 2015 TaxPub(DT) 2476 (Bom-HC) Followed on Asstt. CIT v. J.B. Enterprises 2015 TaxPub(DT) 1917 (MP-HC) Followed on CIT v. Jolly Fantasy World Ltd. 2015 TaxPub(DT) 1602 (Guj-HC) Followed on Tanvir Collections (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0624 (Del-Trib) Followed on CIT v. Champakbhai Mohanbhai Patel 2015 TaxPub(DT) 0526 (Guj-HC) Followed on CIT v. Bharat Bhushan Jain 2015 TaxPub(DT) 0525 (Del-HC) Relied on Mrs. Rupinder Kaur v. Dy. CIT 2014 TaxPub(DT) 4855 (Chd-Trib) Followed on G. Venkateswar Rao v. Asstt. CIT 2014 TaxPub(DT) 4244 (AP-HC) Followed on Dy. CIT v. Damac Holdings P. Ltd. 2014 TaxPub(DT) 3019 (Coch-Trib) Followed on CIT v. Gopi Apartment 2014 TaxPub(DT) 2956 (All-HC) Followed on Creative Co-operative Credit Society Ltd. v. Dy. CIT 2014 TaxPub(DT) 1758 (Guj-HC) Distinguished on Kailash Sarda v. CIT 2014 TaxPub(DT) 1518 (Mad-HC) Distinguished on CIT v. Classic Enterprises 2014 TaxPub(DT) 1208 (All-HC) Relied on ACIT v. Global Estate 2013 TaxPub(DT) 1712 (Agra-Trib) Followed on P. Sathyanarayanan v. Asstt. CIT 2013 TaxPub(DT) 1519 (Chen-Trib) Applied on Ingram Micro (India) Exports (P) Ltd. Singapore C/o Deloitte Haskins & Sells, CA, v. Dy. Director of Income Tax 2013 TaxPub(DT) 1482 (Mum-Trib) Distinguished on CIT v. T.M. Kuriachan 2013 TaxPub(DT) 0361 (Ker-HC) Followed on CIT v. T.M. Kuriachan 2013 TaxPub(DT) 0361 (Ker-HC) Distinguished on K.M. Mehaboob v. Dy. CIT & Anr. 2012 TaxPub(DT) 3247 (Ker-HC) Applied on ITO v. Arun Kumar Kapoor 2012 TaxPub(DT) 0473 (Asr-Trib) Followed on Asstt. CIT v. Smt. Mukta Goenka 2011 TaxPub(DT) 1107 (Jab-Trib) Distinguished on I.C.I. India Ltd. v. CIT & Anr. 2011 TaxPub(DT) 1006 (Cal-HC) Distinguished on CIT v. Panchajanyam Management Agencies & Services 2011 TaxPub(DT) 0631 (Ker-HC) Followed on Anil Kumar Chadha (Guddu) v. Dy. CIT 2011 TaxPub(DT) 0521 (All-Trib) Applied on Asstt. CIT v. M.N. Rajaraman 2010 TaxPub(DT) 1855 (Chen-Trib) Distinguished on Asstt. CIT v. Panchuram Deshmukh & Ors. 2010 TaxPub(DT) 1725 (Bilaspur-Trib) Distinguished on Mrs. Deepa Bhatia v. Asstt. CIT 2010 TaxPub(DT) 1167 (Del-Trib) Relied on Asstt. CIT v. Dilip Kumar Balar 2010 TaxPub(DT) 0753 (Bang-Trib) Followed on Dy. CIT v. Suresh Chand Bafna & Ors. 2010 TaxPub(DT) 0223 (Chen-Trib) Applied on Raghubir Singh Garg v. Asstt. CIT 2009 TaxPub(DT) 2071 (Del-Trib) Followed on V.B. Giri v Asstt. CIT 2009 TaxPub(DT) 2048 (Jod-Trib) Distinguished on Doctors X-ray and Pathology Institute P. Ltd. v. Dy. of Invest. and Ors 2009 TaxPub(DT) 2015 (All-HC) Relied on CIT v. Dawn View Farms (P) Ltd. 2009 TaxPub(DT) 0940 (Del-HC) Applied on Jindal Stainless Ltd. v. Asstt. CIT 2009 TaxPub(DT) 0495 (Del-Trib) Relied on Nivedita M. Makwana v. P.M. Shukla 2008 TaxPub(DT) 2135 (Guj-HC) Followed on Dy. CIT v. C.S.L. Securities (P) Ltd. 2008 TaxPub(DT) 1848 (Del-Trib) Applied New Delhi Auto Finance (P) Ltd. v. Jt. CIT 2008 TaxPub(DT) 1691 (Del-HC) Reversed on CIT v. Indore Constructions (P) Ltd. 2005 TaxPub(DT) 1478 (MP-HC) Set aside on CIT v. Indore Constructions (P) Ltd. 2005 TaxPub(DT) 1478 (MP-HC) Set aside on Manish Maheshwari v. Income Tax Appellate Tribunal 2005 TaxPub(DT) 0995 (MP-HC) Distinguished on CIT v. Pushpa Rani 2005 TaxPub(DT) 0135 (Del-HC) Applied on Ram Kumar Kedarnath v. CIT 1937 TaxPub(DT) 0010 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2007 TaxPub(DT) 1020 (SC) : (2007) 016 (I) ITCL 0069 : (2007) 289 ITR 0341 : (2007) 208 CTR 0097 : (2007) 159 TAXMAN 0258Manish Maheshwari v. Asstt. CIT SUBSCRIBE FOR FULL CONTENT