Case Laws Analysis Relied on Nitco Logistics (P) Ltd. v. Principal CIT 2016 TaxPub(DT) 3874 (Asr-Trib) Relied on Dr. S. Chandra Sekhar v. ITO 2016 TaxPub(DT) 0315 (Visakhapatnam-Trib) Distinguished on Shakti Credits Ltd. v. CIT 2015 TaxPub(DT) 3058 (Luck-Trib) Relied on Infinity Infotech Parks Ltd. v. Dy. CIT 2015 TaxPub(DT) 2749 (Kol-Trib) Distinguished on CIT v. Namdari Seeds 2012 TaxPub(DT) 0337 (Karn-HC) Distinguished on Shiva Automobiles v. ITO 2010 TaxPub(DT) 1362 (Agra-Trib) Relied on on CIT v. R.K. Construction Co. 2009 TaxPub(DT) 0690 (Guj-HC) Relied on Jitendra Kumar Gupta v. ITO 2008 TaxPub(DT) 0034 (Jp-Trib) Followed CIT v. Budhilal Hiralal Rana 2004 TaxPub(DT) 0201 (Guj-HC) Followed on Commissioner of Wealth Tax v. B. Sivaprakash 2000 TaxPub(DT) 0230 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 0342 (Guj-HC) : (2003) 259 ITR 0502 : (2002) 177 CTR 0546 : (2002) 124 TAXMAN 0615CIT v. Arvind JewellersIn the Gujarat High Court M.S. Shah & K.A. Puj, JJ. SUBSCRIBE FOR FULL CONTENT