Case Laws Analysis REFERRED Pr. CIT v. Veer Gems 2018 TaxPub(DT) 3990 (SC) REFERRED Pr. CIT v. Veer Gems 2017 TaxPub(DT) 1980 (Guj-HC) REFERRED Asstt. CIT v. Veer Gems 2017 TaxPub(DT) 0136 (Ahd-Trib) REFERRED Orchid Pharma Ltd. v. Dy. CIT 2016 TaxPub(DT) 4901 (Chen-Trib) REFERRED Page Industries Ltd. v. Dy. CIT 2016 TaxPub(DT) 3360 (Bang-Trib) REFERRED Diageo India (P.) Ltd. v. Deputy Commissioner of Income-tax 2012 TaxPub(DT) 0546 (Kol-Trib) REFERRED Asstt. CIT v. Aurangabad Holiday Resorts (P) Ltd 2008 TaxPub(DT) 1062 (Pune-Trib) REFERRED Tej International (P) Ltd. v. Deputy CIT 2000 TaxPub(DT) 1529 (Del-Trib) REFERRED Uco Bank v. CIT 1999 TaxPub(DT) 1303 (SC) REFERRED CIT v. Sun Engineering Works (P) Ltd. 1992 TaxPub(DT) 1434 (SC) REFERRED CIT v. Ved Parkash 1989 TaxPub(DT) 0819 (P&H-HC) REFERRED Distributors (Baroda) P. Ltd. v. Union of India & Ors. 1985 TaxPub(DT) 1293 (SC) REFERRED Assistant Collector of Central Excise v. Dunlop India Ltd. & Ors. 1985 TaxPub(DT) 0898 (SC) REFERRED Patil Vijaykumar & Ors. v. Union of India & Anr. 1985 TaxPub(DT) 0637 (Karn-HC) REFERRED K.P. Varghese v. Income Tax Officer & Anr. 1981 TaxPub(DT) 0972 (SC) REFERRED CIT v. Smt. Godavaridevi Saraf 1978 TaxPub(DT) 0643 (Bom-HC) REFERRED CIT v. Vegetable Products Ltd. 1973 TaxPub(DT) 0421 (SC) REFERRED A.M. Sali Maricar & Anr. v. Income Tax Officer & Anr. 1973 TaxPub(DT) 0397 (Mad-HC) REFERRED Ellerman Lines Ltd. v. CIT 1971 TaxPub(DT) 0401 (SC) REFERRED Navnit Lal C. Javeri v. K.K. Sen, Appellate Assistant CIT 1965 TaxPub(DT) 0212 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 2165/Mum/20152020 TaxPub(DT) 1517 (Mum-Trib) : (2020) 204 TTJ 0921IN THE ITAT, MUMBAI BENCH SUBSCRIBE FOR FULL CONTENT