Case Laws Analysis Relied on DLF Universal Ltd. v. DCIT 2021 TaxPub(DT) 2884 (Del-Trib) Relied on Addl. CIT v. Rites Ltd. 2021 TaxPub(DT) 0367 (Del-Trib) Followed on Vinay Bhasin v. ACIT 2020 TaxPub(DT) 4379 (Del-Trib) Followed on CIT v. Tidel Park Ltd. 2020 TaxPub(DT) 2875 (Mad-HC) Relied on ATS Infrastructure Ltd. v. ACIT 2020 TaxPub(DT) 0331 (Del-Trib) Relied on Rajnish Garg v. Asstt. CIT 2019 TaxPub(DT) 6827 (Chd-Trib) Followed on Vinay Bhasin v. JCIT 2019 TaxPub(DT) 2697 (Del-Trib) Followed on Pr. CIT v. Moonstar Securities Trading & Finance Co. (P) Ltd. 2018 TaxPub(DT) 5475 (Del-HC) Distinguished on Suresh A. Shroff & Co. v. ACIT 2018 TaxPub(DT) 4932 (Mum-Trib) Relied on DLF Southern Towns (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 3865 (Del-Trib) Followed on Asstt. CIT v. NHPC Ltd. 2015 TaxPub(DT) 3540 (Del-Trib) Followed on Joint Investments (P) Ltd. v. CIT 2015 TaxPub(DT) 1375 (Del-HC) Distinguished CIT v. Sulzon Energy Ltd. 2013 TaxPub(DT) 1630 (Guj-HC) Distinguished CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) Distinguished CIT v. Tin Box Co. 2003 TaxPub(DT) 0685 (Del-HC) Distinguished East India Pharmaceutical Works Ltd. v. CIT 1997 TaxPub(DT) 1152 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 0391 (Del-HC) : (2015) 370 ITR 0338 : (2015) 275 CTR 0316 : (2015) 229 TAXMAN 0143 : (2015) 114 DTR 0316 SUBSCRIBE FOR FULL CONTENT