Case Laws Analysis Relied on Kaneriya Sand & Aggregates (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 4102 (Sur-Trib) Followed on Yatish Impex (P) Ltd. v. ITO 2021 TaxPub(DT) 1053 (Mum-Trib) Relied on ITO v. Vipul P. Shah 2021 TaxPub(DT) 1036 (Mum-Trib) Followed on S.D. Jadeja v. ITO 2018 TaxPub(DT) 0140 (Rkt-Trib) Relied on Gruh Finance Ltd. v. Asstt. CIT 2015 TaxPub(DT) 5600 (Ahd-Trib) Relied on Noble Share Trading (P) Ltd. v. ITO 2015 TaxPub(DT) 4006 (Chd-Trib) Followed on Raghuvir Construction Co. v. Asstt. CIT 2015 TaxPub(DT) 1941 (Ahd-Trib) Relied on D.K. Bhatia v. Asstt. CIT 2015 TaxPub(DT) 1816 (Del-Trib) Relied on Amrut Tubwell Co. v. Asstt. CIT 2015 TaxPub(DT) 0034 (Guj-HC) Distinguished on Saurabh Bansal v. ITO 2010 TaxPub(DT) 2046 (Ahd-Trib) Relied on Mukeshchandra A. Lakdawala v. ITO 2010 TaxPub(DT) 1505 (Ahd-Trib) Followed on Asstt. Director of Income-tax (International Taxation) v. Precision Drilling (Cyprus) Ltd. 2009 TaxPub(DT) 2056 (Ahd-Trib) Followed on Puneet Sehgal & Ors. v. ITO 2009 TaxPub(DT) 1593 (Del-Trib) Relied Dahod Sahakari Kharid Vechan Sangh Ltd. v. CIT 2006 TaxPub(DT) 0543 (Guj-HC) Relied Durga Kamal Rice Mills v. CIT 2004 TaxPub(DT) 0570 (Cal-HC) Followed on Additional CIT v. Mangalsen Mohanlal 1982 TaxPub(DT) 1266 (All-HC) Followed on CIT v. Rupabani Theatres (P) Ltd. 1981 TaxPub(DT) 0767 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 0677 (Guj-HC) : (2001) 249 ITR 0125 : (2000) 164 CTR 0209 : (2001) 114 TAXMAN 0203National Textiles v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT