Case Laws Analysis Relied on ASN Polymers (P) Ltd. v. ITO 2021 TaxPub(DT) 0058 (Del-Trib) Relied on Akik Marketing India (P) Ltd. v. ITO 2020 TaxPub(DT) 4749 (Del-Trib) Relied on Taruna Verma v. ITO 2019 TaxPub(DT) 7716 (Del-Trib) Followed on KEY Components (P) Ltd. v. ITO 2019 TaxPub(DT) 1775 (Del-Trib) Relied on Holy Faith International (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 1032 (Asr-Trib) Followed on Radiance Stock Traders (P) Ltd. v. ITO 2018 TaxPub(DT) 7895 (Del-Trib) Relied on Rajender Parsad v. ITO 2018 TaxPub(DT) 6480 (Del-Trib) Relied on Asstt. CIT v. Maruti Clean Coal & Power Ltd. 2018 TaxPub(DT) 3159 (Rai-Trib) Relied on Metro Decorative (P) Ltd. v. ITO 2017 TaxPub(DT) 4750 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 4054 (Del-HC) : (2016) 384 ITR 0147 SUBSCRIBE FOR FULL CONTENT