Case Laws Analysis Followed on Peerless General Finance & Investment Co. Ltd. v. Dy. CIT 2019 TaxPub(DT) 8427 (Kol-Trib) Referred Muninaga Reddy v. Asstt. CIT 2016 TaxPub(DT) 4490 (Karn-HC) Referred CIT v. SSAS Emerald Meadows 2016 TaxPub(DT) 4242 (SC) Relied CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Distinguished CIT v. Jindal Equipments Leasing & Consultancy Services Ltd. 2010 TaxPub(DT) 1238 (Del-HC) Relied Lakshmi Vilas Bank Ltd. v. CIT 2006 TaxPub(DT) 1319 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 1956 (Chen-Trib) : (2017) 165 ITD 0563 SUBSCRIBE FOR FULL CONTENT