Case Laws Analysis Relied on Hiranandani Realtors (P) Ltd. v. Pr. CIT 2019 TaxPub(DT) 0265 (Mum-Trib) Followed on Nittan Aneja v. Pr. CIT 2018 TaxPub(DT) 5407 (Asr-Trib) Relied on Bhima Jewellery v. Dy. CIT 2015 TaxPub(DT) 0488 (Coch-Trib) Followed on V.K. Natesan v. Dy. CIT 2011 TaxPub(DT) 0345 (Coch-Trib) Affirmed on Konkani Bharat Dairy Farm (AOP) v. Asstt. CIT 2008 TaxPub(DT) 0655 (Pune-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 2244 (SC) : (2008) 023 (I) ITCL 0506 : (2008) 306 ITR 0052 : (2008) 218 CTR 0539 : (2008) 173 TAXMAN 0458 : (2008) 012 DTR 0106Toyota Motor Corporation v. CIT SUBSCRIBE FOR FULL CONTENT