Case Laws Analysis Distinguished on ITO v. Blisswood Green Infrastructure & Developers (P) Ltd. 2019 TaxPub(DT) 1095 (Del-Trib) Relied on ITO v. Sohail Financials Ltd 2018 TaxPub(DT) 6558 (Del-Trib) Followed on Jt. CIT v. Sardar Patel Institute of Management Society 2018 TaxPub(DT) 0902 (Del-Trib) Distinguished on Vam-Hi-Fashion Garments Pvt. Ltd. v. Asstt. CIT 2016 TaxPub(DT) 1579 (Del-Trib) Relied on Anup Industries v. ITO 2015 TaxPub(DT) 4513 (Jp-Trib) Followed CIT v. Divine Leasing & Finance Ltd. 2008 TaxPub(DT) 0400 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA/493/30132014 TaxPub(DT) 1850 (Del-HC) : (2014) 060 (I) ITCL 0140 : (2014) 366 ITR 0110 SUBSCRIBE FOR FULL CONTENT