Case Laws Analysis Followed on Vishal Constructions v. ITO 2020 TaxPub(DT) 3967 (Pune-Trib) Relied on Nilesh Ajit Kumar Jain v. ITO 2020 TaxPub(DT) 3668 (Mum-Trib) Supported by on ACIT v. Raman & Weil (P) Ltd. 2019 TaxPub(DT) 4856 (Mum-Trib) Relied on ACIT v. Jyothy Laboratories Ltd. 2019 TaxPub(DT) 1306 (Mum-Trib) Relied on Simple Food Products (P) Ltd. v. CIT 2017 TaxPub(DT) 3848 (Bom-HC) Relied on ITO v. Hotel Vasundhara Palace 2016 TaxPub(DT) 0683 (Del-Trib) Relied on Willis Processing Services (I) (P.) Ltd. v. Dy. CIT 2013 TaxPub(DT) 1369 (Mum-Trib) Followed on Willis Processing Services (I) (P.) Ltd. v. Dy. CIT 2013 TaxPub(DT) 1369 (Mum-Trib) Followed on Shiva Exports v. ITO 2009 TaxPub(DT) 0929 (Chd-Trib) Relied on Micro Instruments Co. v. ITO 2008 TaxPub(DT) 0061 (Chd-Trib) Relied on K.N. Agarwal v. CIT 1991 TaxPub(DT) 1016 (All-HC) Followed on CIT v. P. Muncherji & Co. 1987 TaxPub(DT) 1479 (Bom-HC) Relied on Saurashtra Cement & Chemical Industries Ltd. v. CIT 1980 TaxPub(DT) 0545 (Guj-HC) Followed on Russell Properties (P) Ltd. v. A. Chowdhury, Additional CIT 1977 TaxPub(DT) 0544 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1995 TaxPub(DT) 0140 (Bom-HC) : (1995) 216 ITR 0548 : (1995) 079 TAXMAN 0378Commissioner of Income Tax v. Paul Brothers SUBSCRIBE FOR FULL CONTENT