Case Laws Analysis Relied on SRF Ltd. v. Dy. CIT 2021 TaxPub(DT) 2091 (Del-Trib) Followed on Thimmareddy Krishnareddy v. ITO 2021 TaxPub(DT) 0261 (Bang-Trib) Relied on Metal One Corporation India (P) Ltd. v. DCIT 2020 TaxPub(DT) 3024 (Del-Trib) Relied on Pr. CIT v. Gujarat Guardian Ltd. 2019 TaxPub(DT) 5636 (Del-HC) Relied on Karnataka Co-Operative Oil Seeds Growers Federation Ltd. v. ACIT 2018 TaxPub(DT) 6997 (Bang-Trib) Relied on Veer Co-operative Group Housing Society Ltd. v. ITO 2018 TaxPub(DT) 6110 (Del-Trib) Referred on Ramesh Chand Goel v. ITO & Vice-Versa 2018 TaxPub(DT) 1369 (Del-Trib) Relied on Electrosteel Castings Ltd. v. Dy. CIT 2017 TaxPub(DT) 0187 (Kol-Trib) Applied on CIT v. Rajasthan Fasteners (P.) Ltd. 2014 TaxPub(DT) 1495 (Raj-HC) Followed on Parmeshwar Cold Storage (P) Ltd. v. Asstt. CIT 2011 TaxPub(DT) 0059 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 1881 (Del-HC) : (2008) 022 (I) ITCL 0394 : (2008) 306 ITR 0042 : (2008) 172 TAXMAN 0258 : (2008) 006 DTR 0233 SUBSCRIBE FOR FULL CONTENT