Case Laws Analysis Followed on Bhaskar Roy v. ITO 2022 TaxPub(DT) 0552 (Kol-Trib) Followed on Raj Veer Singh v. ACIT 2021 TaxPub(DT) 3630 (Del-Trib) Followed on UOI v. Integreatz ERP (I) (P) Ltd. 2021 TaxPub(DT) 1492 (Karn-HC) Followed on Transpose Solutions (India) v. Addl. CIT 2021 TaxPub(DT) 1342 (Bang-Trib) Followed on Peoples College v. ACIT 2021 TaxPub(DT) 1160 (Ctk-Trib) Followed on Image Labels (P) Ltd. v. Asstt. CIT 2021 TaxPub(DT) 0570 (Bang-Trib) Followed on Gazebo Industries Ltd. v. Asstt. CIT 2020 TaxPub(DT) 4503 (Mum-Trib) Followed on S.D. Senior Secondary School v. ITO 2020 TaxPub(DT) 3582 (Del-Trib) Relied on S.D. Senior Secondary School v. ITO 2020 TaxPub(DT) 3582 (Del-Trib) Followed on Innovative Technology Solution v. ITO 2020 TaxPub(DT) 3571 (Del-Trib) Supported in Innovative Technology Solution v. ITO 2020 TaxPub(DT) 3571 (Del-Trib) Followed on Executive Engineer v. ITO 2020 TaxPub(DT) 3562 (Ind-Trib) Followed on Lawmen Concepts (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 0422 (Mum-Trib) Followed on Topline Buildtech (P.) Ltd. v. ITO 2019 TaxPub(DT) 3257 (Del-Trib) Followed on Terra Infra Development Ltd. v. ITO 2019 TaxPub(DT) 1674 (Hyd-Trib) Followed on Mentor India Ltd. & Ors. v. DCIT 2019 TaxPub(DT) 1332 (Jp-Trib) Followed on Ajmer Thermotech (P) Ltd. v. ACIT 2019 TaxPub(DT) 1023 (Jp-Trib) Followed on State Bank of India & Ors. v. DCIT 2019 TaxPub(DT) 0089 (Ind-Trib) Followed on Trimurty Buildcon (P.) Ltd. v. Dy. CIT 2018 TaxPub(DT) 7660 (Jp-Trib) Followed on Headmistress Akliyath L.P. School v. ITO 2018 TaxPub(DT) 6630 (Coch-Trib) Distinguished on TB & ID Hospital v. ITO 2018 TaxPub(DT) 6103 (Ctk-Trib) Followed on TB & ID Hospital v. ITO 2018 TaxPub(DT) 6103 (Ctk-Trib) Relied on Geeta Star Hotels & Resorts (P) Ltd. v. DCIT 2018 TaxPub(DT) 5673 (Jp-Trib) Followed on Headmistress, A.V. High School v. ACIT 2018 TaxPub(DT) 4645 (Coch-Trib) Followed on SBI v. ITO (TDS) & Ors. 2018 TaxPub(DT) 3094 (Agra-Trib) Followed on Yasoda Grah Nirman Sahkari Sanstha Maryadit & Ors. v. ITO (TDS) & Anr. 2018 TaxPub(DT) 2968 (Agra-Trib) Followed on Sudarshan Goyal v. DCIT (TDS) 2018 TaxPub(DT) 2957 (Agra-Trib) Applied on Sri Sai Durga Housing Estates v. ACIT 2018 TaxPub(DT) 2479 (Visakhapatnam-Trib) Applied on Samikaran Learning (P) Ltd. v. Dy. CIT 2017 TaxPub(DT) 4946 (Del-Trib) Followed on Trimurty Buildcon P. Ltd. v. Dy. CIT 2016 TaxPub(DT) 1863 (Jp-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 4175 (Karn-HC) : (2016) 072 (I) ITCL 0401 : (2016) 289 CTR 0602 : (2016) 142 DTR 0281 SUBSCRIBE FOR FULL CONTENT