Case Laws Analysis Relied Pavankumarm Sanghvi v. ITO 2018 TaxPub(DT) 0992 (Guj-HC) Relied Konark Structural Engineering (P.) Ltd. v. Dy. CIT 2018 TaxPub(DT) 0701 (Bom-HC) Distinguished Pr. CIT v. Apeak Infotech 2017 TaxPub(DT) 4092 (Bom-HC) Relied Pr. CIT v. Bikram Singh 2017 TaxPub(DT) 3937 (Del-HC) Distinguished CIT v. Orchid Industries (P) Ltd. 2017 TaxPub(DT) 1911 (Bom-HC) Distinguished CIT v. Gagandeep Infrastructure (P) Ltd. 2017 TaxPub(DT) 1238 (Bom-HC) Distinguished Rajmandir Estates (P) Ltd. v. Pr. CIT 2016 TaxPub(DT) 2834 (Cal-HC) Distinguished CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) Relied A. Govindarajulu Mudaliar v. CIT 1958 TaxPub(DT) 0195 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 2492 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT