Case Laws Analysis Provisions explained on Sri Sai Cashews v. Chief CIT 2021 TaxPub(DT) 4706 (Ori-HC) Relied on CIT v. Sociedade De Fomento Industrial (P) Ltd. 2020 TaxPub(DT) 4490 (Bom-HC) Followed on CIT v. JF Chit Funds (P) Ltd. 2020 TaxPub(DT) 3048 (Mad-HC) Followed on Sri Venkatesha Bottles v. Asstt. CIT 2020 TaxPub(DT) 1635 (Karn-HC) Followed on Asstt. CIT v. Narendra N. Thakkar 2020 TaxPub(DT) 1436 (Ahd-Trib) Followed on Vivil Investments (P) Ltd. v. DCIT 2019 TaxPub(DT) 6236 (Mum-Trib) Applied on Anil Kumar Gopikishan Agrawal v. Asstt. CIT 2019 TaxPub(DT) 4420 (Guj-HC) Followed on Nitin Mohan Wadikar v. ACIT 2019 TaxPub(DT) 4316 (Bom-HC) Relied on DCIT v. Virender Kumar Bhatia 2019 TaxPub(DT) 2642 (Del-Trib) Followed on Boob Pradip Kisanlal v. ACIT 2019 TaxPub(DT) 1272 (Pune-Trib) Relied on Sushil Golecha v. ACIT 2019 TaxPub(DT) 0401 (Ind-Trib) Relied on Reliance Estate Agency v. ACIT 2018 TaxPub(DT) 5208 (Del-Trib) Relied on DCIT v. Anupam Nagalia 2018 TaxPub(DT) 3665 (Del-Trib) Distinguished on CIT v. Soudha Gafoor 2017 TaxPub(DT) 5078 (Ker-HC) Relied on Nirmal C. Jhurani v. Asstt. CIT 2017 TaxPub(DT) 4574 (Mum-Trib) Followed on Sarla Lakhotia v. Asstt. CIT 2017 TaxPub(DT) 4521 (Jod-Trib) Followed on CIT v. Mridula 2015 TaxPub(DT) 4319 (P&H-HC) Followed on CIT v. Mechmen 2015 TaxPub(DT) 2976 (MP-HC) Relied on KPC Medical College & Hospital v. CIT 2015 TaxPub(DT) 2662 (Kol-Trib) Followed on Tanvir Collections (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0624 (Del-Trib) Followed on CIT v. Sudhir Dhingra and Renu Verma 2015 TaxPub(DT) 0582 (Del-HC) Followed on CIT v. Bharat Bhushan Jain 2015 TaxPub(DT) 0525 (Del-HC) Followed on CIT v. Raghubir Singh Garg 2014 TaxPub(DT) 3793 (Del-HC) Followed on CIT v. Gopi Apartment 2014 TaxPub(DT) 2956 (All-HC) Reversed CIT v. Calcutta Knitwears 2012 TaxPub(DT) 0359 (P&H-HC) Relied CIT v. Ajax Products Ltd. 1965 TaxPub(DT) 0196 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 1547 (SC) : (2014) 362 ITR 0673 : (2014) 267 CTR 0105 : (2014) 223 TAXMAN 0115 : (2014) 101 DTR 0217 SUBSCRIBE FOR FULL CONTENT