Case Laws Analysis Relied on Dy. CIT v. Shubham Motiwala & Jewellers (P) Ltd. 2021 TaxPub(DT) 5784 (Mum-Trib) Referred on Deem Roll Tech Ltd. v. DCIT 2018 TaxPub(DT) 1728 (Ahd-Trib) Relied on ITO v. Shreedham Construction (P) Ltd. 2017 TaxPub(DT) 5155 (Mum-Trib) Applied on ITO v. Shreedham Construction (P) Ltd. 2017 TaxPub(DT) 5155 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA (1) No. 2182 of 20092011 TaxPub(DT) 0096 (Bom-HC) : (2011) 040 (I) ITCL 0060 : (2011) 333 ITR 0100 SUBSCRIBE FOR FULL CONTENT