Case Laws Analysis Relied on Express Roadway (P) Ltd. v. ACIT 2021 TaxPub(DT) 5557 (Del-Trib) Followed on Goldstrike Fuel & Services LLP v. ITO 2021 TaxPub(DT) 2398 (Hyd-Trib) Followed on Navigators Logistics Ltd. v. ACIT 2021 TaxPub(DT) 1027 (Del-Trib) Followed on CIT v. Apollo Tyres Ltd. 2019 TaxPub(DT) 1986 (Ker-HC) Followed on Hycon India (P) Ltd. v. ITO 2018 TaxPub(DT) 6944 (Coch-Trib) Followed on Allianz Cornhill Information Services Pvt. Ltd. v. Dy. CIT 2018 TaxPub(DT) 2976 (Coch-Trib) Distinguished on RAK Ceramics India (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 0640 (Hyd-Trib) Distinguished CIT v. Alom Extrusions Ltd 2009 TaxPub(DT) 2109 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 244 of 20142015 TaxPub(DT) 3586 (Ker-HC) : (2015) 065 (I) ITCL 0458 : (2015) 378 ITR 0443 : (2015) 280 CTR 0381 : (2015) 235 TAXMAN 0291 : (2015) 125 DTR 0257 SUBSCRIBE FOR FULL CONTENT