Case Laws Analysis Followed on Chanda More F.L. (ON) Shop v. ITO 2021 TaxPub(DT) 0212 (Kol-Trib) Followed on Texmaco Rail & Engineering Ltd. v. DCIT 2020 TaxPub(DT) 5395 (Kol-Trib) Followed on Coronation Refrigeration Industries Ltd. v. ITO 2020 TaxPub(DT) 2502 (Kol-Trib) Followed on Tefal India Household Appliances (P) Ltd. v. ACIT 2019 TaxPub(DT) 0573 (Del-Trib) Relied on Hasmukh Jayantilal Thakkar v. ITO 2018 TaxPub(DT) 2943 (Ahd-Trib) Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1303/Kol/20102015 TaxPub(DT) 5064 (Kol-Trib) : (2016) 067 (II) ITCL 0207 : (2016) 175 TTJ 0238 : (2016) 130 DTR 0049 SUBSCRIBE FOR FULL CONTENT