Case Laws Analysis Distinguished on Dy. CIT v. Anjana Modi 2022 TaxPub(DT) 1380 (Mum-Trib) Relied on Navnidhi Dyeing & Printiing Mills (P) Ltd. v. Asstt. CIT 2021 TaxPub(DT) 1606 (Guj-HC) Referred on Baldevbhai Bhikhabhai Patel v. Dy. CIT 2018 TaxPub(DT) 2838 (Guj-HC) Referred on Kiran Ravjibhai Vasani v. ACIT 2018 TaxPub(DT) 2795 (Guj-HC) Referred on Pr. CIT v. Jakhotia Plastics (P.) Ltd. 2018 TaxPub(DT) 1044 (Del-HC) Relied on Indu Lata Rangwala v. Dy. CIT 2016 TaxPub(DT) 2519 (Del-HC) Followed on Rollatainers Ltd. v. Asstt. CIT 2015 TaxPub(DT) 3319 (Del-Trib) Relied on G.R. Commercial (P) Ltd. v. ITO 2015 TaxPub(DT) 3266 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCA No. 6758 of 20042015 TaxPub(DT) 2254 (SC) : (2015) 064 (I) ITCL 0528 : (2015) 373 ITR 0661 : (2015) 279 CTR 0527 : (2016) 236 TAXMAN 0001 : (2015) 124 DTR 0222 SUBSCRIBE FOR FULL CONTENT