Case Laws Analysis Followed on ITO v. Autonum Controls (P) Ltd. 2021 TaxPub(DT) 1555 (Mum-Trib) Relied on ACIT v. Ehara Engineering Pvt. Ltd. 2020 TaxPub(DT) 5337 (Mum-Trib) Followed on ITO v. Jagdish R. Panchal 2020 TaxPub(DT) 1983 (Mum-Trib) Relied on Vivek Jairath v. DCIT 2019 TaxPub(DT) 0539 (Del-Trib) Followed on California Design & Construction INC India v. ITO 2016 TaxPub(DT) 0655 (Chd-Trib) Followed on CIT v. Jikar A. Saiyed 2014 TaxPub(DT) 1005 (Guj-HC) Relied on ITO v. Sukhamrit Singh 2013 TaxPub(DT) 0267 (Asr-Trib) Distinguished on Tej Bhan Cotton Ginning & Pressing Factory v. CIT 2011 TaxPub(DT) 0697 (P&H-HC) Followed on CIT v. Modi Industrial Corporation 2010 TaxPub(DT) 1054 (P&H-HC) Distinguished on Armour Chemicals Ltd. v. Asstt. CIT 2009 TaxPub(DT) 1371 (Mum-Trib) Followed CIT v. Sangrur Vanaspati Mills Ltd. 2008 TaxPub(DT) 1670 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 1625 (P&H-HC) : (2002) 258 ITR 0085 : (2002) 177 CTR 0580 : (2002) 125 TAXMAN 0242Harigopal Singh v. CIT SUBSCRIBE FOR FULL CONTENT