Case Laws Analysis Followed on Mohan Exports India (P) Ltd. v. Dy. CIT 2022 TaxPub(DT) 2292 (Del-Trib) Followed on Samal Infra Projects (P) Ltd. v. ITO 2021 TaxPub(DT) 6210 (Del-Trib) Relied on Dy. CIT v. Scooters India Ltd. 2021 TaxPub(DT) 6024 (Luck-Trib) Followed on Garg Exports (India) v. ITO 2021 TaxPub(DT) 3372 (Del-Trib) Followed on Glory Lifesciences (P). Ltd. v. ACIT 2021 TaxPub(DT) 1981 (Del-Trib) Followed on Abbott Cold Storages (P) Ltd. v. ACIT 2021 TaxPub(DT) 1722 (Del-Trib) Followed on Om Prakash Rana (Individual) v. ACIT 2021 TaxPub(DT) 0717 (Del-Trib) Relied on Sudhir Power Projects Ltd. v. ACIT 2020 TaxPub(DT) 5324 (Del-Trib) Followed on Sumohita Kaur v. ACIT 2020 TaxPub(DT) 0853 (Del-Trib) Followed on Dibyajyoti Chemicals (P) Ltd. v. DCIT 2020 TaxPub(DT) 0211 (Ctk-Trib) Followed on Surya Anjaneya Industries v. ITO 2019 TaxPub(DT) 5091 (Visakhapatnam-Trib) Followed on Adapa Sairam v. ITO 2019 TaxPub(DT) 4785 (Visakhapatnam-Trib) Followed on Aithent Technologies (P) Ltd. v. DCIT 2019 TaxPub(DT) 4783 (Del-Trib) Relied on Pokala Neelakanteswara Rao v. ITO 2019 TaxPub(DT) 4635 (Visakhapatnam-Trib) Followed on Vijay Laxmi Rajput v. ITO 2019 TaxPub(DT) 4341 (Del-Trib) Relied on Sanjay Mittra v. DCIT 2019 TaxPub(DT) 4087 (Del-Trib) Relied on Atria Partner v. ACIT 2019 TaxPub(DT) 3237 (Del-Trib) Followed on TA Steels Pvt. Ltd. v. ITO 2019 TaxPub(DT) 3229 (Del-Trib) Followed on M.V. Anil Kumar Reddy v. ITO 2019 TaxPub(DT) 3086 (Visakhapatnam-Trib) Followed on Ram Das Sonkia v. Dy. CIT 2019 TaxPub(DT) 2671 (Jp-Trib) Relied on B. Sumathy v. ITO 2019 TaxPub(DT) 2669 (Bang-Trib) Followed on Emdee Digitronics (P) Ltd. v. DCIT 2019 TaxPub(DT) 2650 (Kol-Trib) Followed on Shobhit Gupta (HUF) v. ITO 2019 TaxPub(DT) 2594 (Del-Trib) Followed on Yashwant Garments (P) Ltd. v. ITO 2019 TaxPub(DT) 2302 (Del-Trib) Followed on Bright View Buildcon LLP v. ITO 2019 TaxPub(DT) 2229 (Del-Trib) Followed on Raju Bansal RRA Tax India v. DCIT 2019 TaxPub(DT) 2184 (Del-Trib) Relied on Ochoa Laboratories Ltd. v. ACIT 2019 TaxPub(DT) 2178 (Del-Trib) Followed on Jefferris India (P) Ltd. v. ACIT 2019 TaxPub(DT) 2134 (Mum-Trib) Followed on BSM Developers (P) Ltd. v. ITO 2019 TaxPub(DT) 2122 (Del-Trib) Followed on J.S. Tower v. ACIT 2019 TaxPub(DT) 1765 (Luck-Trib) Followed on Malti Gupta v. ITO 2019 TaxPub(DT) 1320 (Asr-Trib) Followed on Utech Developers Ltd. v. ITO 2019 TaxPub(DT) 1173 (Del-Trib) Followed on Jaya Permai Enterprise (India) (P) Ltd. v. ITO 2019 TaxPub(DT) 1097 (Mum-Trib) Followed on Empire Tubewells (P) Ltd. v. DCIT 2019 TaxPub(DT) 0969 (Del-Trib) Followed on Roots Education (P) Ltd. v. ITO 2019 TaxPub(DT) 0965 (Del-Trib) Relied on Jagdish Prasad Avdesh Kumar (HUF) v. ITO 2019 TaxPub(DT) 0843 (Del-Trib) Relied on Jagdamba Prasad Gupta v. ACIT 2019 TaxPub(DT) 0840 (Del-Trib) Followed on Tefal India Household Appliances (P) Ltd. v. ACIT 2019 TaxPub(DT) 0573 (Del-Trib) Followed on Simran. K. Sayyed v. ITO 2019 TaxPub(DT) 0557 (Bang-Trib) Followed on Muninaga Reddy v. ACIT 2019 TaxPub(DT) 0489 (Bang-Trib) Followed on ACIT v. Goa Dourado Promotions (P) Ltd. 2019 TaxPub(DT) 0434 (Panaji-Trib) Followed on Iqbal Singh Dahiya v. ITO 2018 TaxPub(DT) 7592 (Del-Trib) Followed on Keti Infrastructure (P) Ltd. v. DCIT 2018 TaxPub(DT) 7021 (Ind-Trib) Followed on BMG Enterprises Ltd. v. DCIT 2018 TaxPub(DT) 6372 (Del-Trib) Followed on Gulam Farooq Ansari v. ITO 2018 TaxPub(DT) 5805 (Jp-Trib) Followed on Prathvi Pal Dhabhai v. ITO 2018 TaxPub(DT) 5220 (Jp-Trib) Referred on Sundaram Finance Ltd. v. Asstt. CIT 2017 TaxPub(DT) 1956 (Chen-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 4242 (SC) : (2016) 242 TAXMAN 0180 SUBSCRIBE FOR FULL CONTENT