Case Laws Analysis Applied on Namdhari Industrial Traders (P). Ltd. v. ACIT 2021 TaxPub(DT) 3315 (Chd-Trib) Relied on Moti Adhesives (P) Ltd. v. ITO 2018 TaxPub(DT) 3829 (Del-Trib) Referred on Deem Roll Tech Ltd. v. DCIT 2018 TaxPub(DT) 1728 (Ahd-Trib) Relied on Asstt. CIT v. Adamine Construction (P) Ltd. 2017 TaxPub(DT) 5033 (Del-Trib) Relied CIT v. Fair Finvest Ltd. 2013 TaxPub(DT) 0912 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 4531 (Del-HC) : (2016) 387 ITR 0636 SUBSCRIBE FOR FULL CONTENT