Case Laws Analysis Relied on Excellent Shares & Finance Services (P) Ltd. v. ITO 2021 TaxPub(DT) 1113 (Mum-Trib) Relied on Stratagem Portfolio (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 3789 (Del-Trib) Distinguished on Rakesh Gupta v. CIT 2018 TaxPub(DT) 2542 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 0520 (Bom-HC) : (2017) 390 ITR 0464 SUBSCRIBE FOR FULL CONTENT