Case Laws Analysis Followed on Dy. CIT v. Godrej Properties Ltd. 2021 TaxPub(DT) 0458 (Mum-Trib) Followed on Sayaji Industries Ltd. v. DCIT 2019 TaxPub(DT) 1477 (Ahd-Trib) Followed on DCIT v. Godawari Power & Ispat Ltd. & Vice-Versa 2018 TaxPub(DT) 6914 (Rai-Trib) Followed on Yarlagadda Chandra Sekhar v. ACIT 2018 TaxPub(DT) 6651 (Visakhapatnam-Trib) Followed on Ion Exchange (India) Ltd. v. DCIT 2018 TaxPub(DT) 2417 (Mum-Trib) Affirmed on Pr. CIT v. Sintex Industries Ltd. 2018 TaxPub(DT) 1574 (SC) Affirmed on CIT v. Sintex Industries Ltd. 2013 TaxPub(DT) 1971 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 1707 (Guj-HC) SUBSCRIBE FOR FULL CONTENT