Case Laws Analysis Distinguished on Shobha Rastogi v. Dy. CIT 2021 TaxPub(DT) 4506 (All-Trib) Relied on Anne Venkata Vishnu Vara Prasad v. Asstt. CIT 2018 TaxPub(DT) 4860 (AP-HC) Followed on Novo Nordisk India (P.) Ltd. v. Dy. CIT 2018 TaxPub(DT) 4634 (Karn-HC) Followed on Amarnath Agrawal v. CIT & Anr. 2015 TaxPub(DT) 0444 (All-HC) Followed on Novo Nordisk India (P.) Ltd. v. Dy. CIT 2014 TaxPub(DT) 2272 (Bang-Trib) Distinguished Export Credit Guarantee Co. of India Ltd. v. Addl. CIT & Ors. 2013 TaxPub(DT) 0551 (Bom-HC) Distinguished Vikram Kothari (HUF) v. State of U.P. 2011 TaxPub(DT) 1776 (All-HC) Distinguished ACIT v. Rajesh Jhaveri Stock Brokers (P) Ltd. 2007 TaxPub(DT) 1257 (SC) Distinguished Fisher Xomox Sanmar Ltd. v. Asstt. CIT 2007 TaxPub(DT) 1046 (Mad-HC) Distinguished Chief Commissioner (Administration) v. Kanhaiya Lal Kapoor & Sons 2005 TaxPub(DT) 1031 (All-HC) Distinguished Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Distinguished Pooran Mal v. Director of Inspection (Investigation) & Ors. 1974 TaxPub(DT) 0353 (SC) Distinguished Deepchand Daga v. Income Tax Officer & Anr. 1970 TaxPub(DT) 0011 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Tax Nos. 1086, 1156 & 1157 of 20072014 TaxPub(DT) 1577 (All-HC) : (2014) 057 (I) ITCL 0175 : (2014) 363 ITR 0300 : (2014) 112 DTR 0266 SUBSCRIBE FOR FULL CONTENT