Case Laws Analysis Followed on Asstt. CIT v. R & B Infra Projects (P.) Ltd. 2018 TaxPub(DT) 7018 (Mum-Trib) Relied on CIT v. Mukesh M. Sheth 2018 TaxPub(DT) 3588 (Guj-HC) Distinguished on CIT v. Mukesh M. Sheth 2018 TaxPub(DT) 3588 (Guj-HC) Followed on Aalok Khanna v. CIT 2015 TaxPub(DT) 0945 (MP-HC) Relied on Saroj Bala v. ITO 2012 TaxPub(DT) 2813 (Del-Trib) Distinguished on CIT v. Ms. Mayawati 2011 TaxPub(DT) 1993 (Del-HC) Relied on M. Balakrishna Hegde v. Dy. CIT 2010 TaxPub(DT) 0287 (Bang-Trib) Relied on ITO v. Naveen Kumar Agarwal 2008 TaxPub(DT) 2160 (Del-Trib) Applied on CIT v. P. Mohanakala 2007 TaxPub(DT) 1237 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 77 of 20072007 TaxPub(DT) 1365 (Del-HC) : (2007) 018 (I) ITCL 0381 : (2007) 294 ITR 0488 : (2008) 215 CTR 0272 : (2007) 164 TAXMAN 0271Rajeev Tandon v. Asstt. CIT () SUBSCRIBE FOR FULL CONTENT