Case Laws Analysis Distinguished on Mani Square Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3121 (Kol-Trib) Followed on Jagdish Prasad Sharma v. ITO 2020 TaxPub(DT) 1004 (Del-Trib) Supported by on South Shourne Corporation (India) v. ACIT 2019 TaxPub(DT) 6369 (Ahd-Trib) Followed on ITO v. Sohail Financials Ltd 2018 TaxPub(DT) 6558 (Del-Trib) Distinguished on ITO v. Nagothu Balashowraiah 2018 TaxPub(DT) 2482 (Visakhapatnam-Trib) Followed on Cornerstone Property Investments Pvt. Ltd. v. ITO 2018 TaxPub(DT) 1332 (Bang-Trib) Applied on Subhlakshmi Vanijya (P) Ltd. v. CIT 2015 TaxPub(DT) 2950 (Kol-Trib) Followed on CIT v. Maithan International 2015 TaxPub(DT) 2020 (Cal-HC) Followed on Aalok Khanna v. CIT 2015 TaxPub(DT) 0945 (MP-HC) Followed on Siltex India v. ITO 2013 TaxPub(DT) 0294 (Mum-Trib) Followed on Hindusthan Tobacco Company v. CIT 2013 TaxPub(DT) 0019 (Cal-HC) Relied on Agrawal Coal Corporation (P) Ltd. v. Additional Commissioner of Income Tax 2012 TaxPub(DT) 0375 (Ind-Trib) Distinguished on Kalyan Memorial & Charitable Trust v. Asstt. CIT 2009 TaxPub(DT) 1908 (Agra-Trib) Relied on Jas Raj Dhoka v. ITO 2008 TaxPub(DT) 2289 (Jod-Trib) Relied R.B. Mittal v. CIT 2000 TaxPub(DT) 1494 (AP-HC) Distinguished Roopchand Manoj Kumar v. CIT 1999 TaxPub(DT) 0790 (Gau-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1994 TaxPub(DT) 0368 (Cal-HC) : (1994) 208 ITR 0465 : (1994) 121 CTR 0020 : (1995) 082 TAXMAN 0031CIT v. Precision Finance (P) Ltd. SUBSCRIBE FOR FULL CONTENT