Case Laws Analysis Distinguished on Hitesh Ashok Vaswani v. DCIT 2020 TaxPub(DT) 4866 (Ahd-Trib) Distinguished on Hotel Maharaja v. DCIT 2020 TaxPub(DT) 4568 (Ctk-Trib) Followed on Mahagun India (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 7088 (Del-Trib) Distinguished on ACIT v. Meroform India (P) Ltd. 2018 TaxPub(DT) 4968 (Del-Trib) Relied on Mona Agarwal & Anr. v. Asstt. CIT 2018 TaxPub(DT) 4610 (Del-Trib) Referred on Dy. CIT v. Esteem Textiles P. Ltd. 2018 TaxPub(DT) 2391 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 31, 38, 53, 60, 63 & 64 of 20162016 TaxPub(DT) 4661 (Ker-HC) : (2017) 390 ITR 0131 : (2017) 293 CTR 0450 : (2017) 244 TAXMAN 0021 SUBSCRIBE FOR FULL CONTENT