Case Laws Analysis Relied on Evon Technologies (P) Ltd. v. ITO 2022 TaxPub(DT) 2242 (Del-Trib) Followed on Pirmal Enterprises Ltd. v. Dy. CIT 2021 TaxPub(DT) 3013 (Mum-Trib) Relied on Alpha National Trading Co. v. Pr. CIT 2020 TaxPub(DT) 5471 (Kol-Trib) Distinguished on Gurvinder Singh Suri v. Pr. CIT 2020 TaxPub(DT) 2165 (Del-Trib) Followed on Charm Investment (P) Ltd. v. Pr. CIT 2020 TaxPub(DT) 2157 (Del-Trib) Relied on Hiranandani Realtors (P) Ltd. v. Pr. CIT 2019 TaxPub(DT) 0265 (Mum-Trib) Relied on Lakshmi Vilas Bank v. Jt. CIT 2018 TaxPub(DT) 7025 (Mad-HC) Referred on Tanvi Financial Services (P) Ltd. v. ITO 2018 TaxPub(DT) 2176 (Hyd-Trib) Followed on Humboldt Wedag India (P) Ltd. v. CIT 2018 TaxPub(DT) 1217 (Del-HC) Referred on Ambuja Cements Ltd. v. CIT 2017 TaxPub(DT) 4846 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 5009 & 5010 of 20162016 TaxPub(DT) 2291 (SC) : (2016) 069 (I) ITCL 0394 : (2016) 384 ITR 0200 : (2016) 286 CTR 0113 : (2016) 240 TAXMAN 0221 : (2016) 135 DTR 0073 SUBSCRIBE FOR FULL CONTENT