Case Laws Analysis Relied on IQ City Foundation v. Asstt. CIT 2020 TaxPub(DT) 4569 (Kol-Trib) Relied on Skylark Build v. ACIT 2018 TaxPub(DT) 6560 (Mum-Trib) Referred on Dy. CIT v. Esteem Textiles P. Ltd. 2018 TaxPub(DT) 2391 (Del-Trib) Referred on Gitanjali Infratech Ltd. v. ACIT 2018 TaxPub(DT) 1148 (Mum-Trib) Relied on Dy. CIT v. National Standard India Ltd. 2017 TaxPub(DT) 4126 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 1464 (Bom-HC) : (2015) 064 (I) ITCL 0455 : (2015) 378 ITR 0084 : (2015) 278 CTR 0144 : (2015) 235 TAXMAN 0163 : (2015) 120 DTR 0079 SUBSCRIBE FOR FULL CONTENT