Case Laws Analysis REFERRED Pr. CIT v. AMI Industries (India) (P) Ltd. 2020 TaxPub(DT) 0845 (Bom-HC) REFERRED Pr. CIT v. NRA Iron & Steel (P) Ltd. 2019 TaxPub(DT) 1628 (SC) REFERRED Shree Giriraj Ferromet (P) Ltd. v. ITO 2019 TaxPub(DT) 0203 (Mum-Trib) REFERRED Associated Transrail Structure Ltd. v. Asstt. CIT 2017 TaxPub(DT) 4448 (Guj-HC) REFERRED Pavankumar M. Sanghvi v. ITO 2017 TaxPub(DT) 1389 (Ahd-Trib) REFERRED CIT v. Gagandeep Infrastructure (P) Ltd. 2017 TaxPub(DT) 1238 (Bom-HC) REFERRED CIT v. Navodaya Castles (P) Ltd. 2014 TaxPub(DT) 3789 (Del-HC) REFERRED CIT v. N.R. Portfolio (P) Ltd. 2013 TaxPub(DT) 1173 (Del-HC) REFERRED CIT v. Fair Finvest Ltd. 2013 TaxPub(DT) 0912 (Del-HC) REFERRED CIT v. Ranchhod Jivabhai Nakhava 2012 TaxPub(DT) 2351 (Guj-HC) REFERRED CIT v. Victor Electrodes Ltd. 2010 TaxPub(DT) 1927 (Del-HC) REFERRED Income Tax Officer v. Diza Holdings (P) Ltd. 2002 TaxPub(DT) 0904 (Ker-HC) REFERRED Rajshree Synthetics (P) Ltd. v. CIT 2002 TaxPub(DT) 0880 (Raj-HC) REFERRED CIT v. Orissa Corporation (P) Ltd. 1986 TaxPub(DT) 1425 (SC) REFERRED CIT v. Durga Prasad More 1971 TaxPub(DT) 0375 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 1411 (Ahd-Trib)IN THE ITAT, AHMEDABAD BENCH SUBSCRIBE FOR FULL CONTENT