Case Laws Analysis Relied on ITO v. Progressive Carriers 2018 TaxPub(DT) 3713 (Nag-Trib) Relied on on Didar Singh v. Dy. CIT 2018 TaxPub(DT) 3038 (Asr-Trib) Relied on B.G. Memorial Trust v. CIT 2017 TaxPub(DT) 5046 (Kol-Trib) Distinguished on Grass Field Farms & Resorts (P) Ltd. v. Dy. CIT 2016 TaxPub(DT) 4480 (Raj-HC) Relied on Asstt. CIT v. Khandelwal Jewellers 2016 TaxPub(DT) 3711 (Jp-Trib) Relied on Sahil Study Circle P. Ltd. v. Dy. CIT 2016 TaxPub(DT) 1260 (Del-Trib) Relied on Alfa Radiological Centre P. Ltd. v. ITO 2015 TaxPub(DT) 5277 (Chd-Trib) Relied on D.S. Agencies & Associates v. Addl. CIT 2015 TaxPub(DT) 5052 (Mum-Trib) Distinguished on Dr. Dinesh Jain v. ITO 2014 TaxPub(DT) 1565 (Bom-HC) Relied on Unique Art Age v. Asstt. CIT 2014 TaxPub(DT) 0816 (Jp-Trib) Relied on Hercules Pigment Industry v. ITO 2013 TaxPub(DT) 2808 (Mum-Trib) Relied on Mahesh Ohri v. Asstt. CIT 2013 TaxPub(DT) 1402 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2012 TaxPub(DT) 3089 (SC) : (2013) 049 (I) ITCL 0527 : (2013) 352 ITR 0480 : (2013) 258 CTR 0329 : (2012) 210 TAXMAN 0577 : (2013) 085 DTR 0390 SUBSCRIBE FOR FULL CONTENT