Case Laws Analysis Followed on Viresh Hemani v. ITO 2021 TaxPub(DT) 2426 (Ori-HC) Relied on Digvijay Advisor (P) Ltd. v. ITO 2021 TaxPub(DT) 2238 (Del-Trib) Followed on Agroha Fincap Ltd. v. ITO 2019 TaxPub(DT) 7087 (Del-Trib) Relied on Mukesh Chand Garg v. ITO 2019 TaxPub(DT) 6819 (Del-Trib) Relied on Asstt. CIT v. Century Metal Recycling (P) Ltd. 2018 TaxPub(DT) 5961 (Del-Trib) Relied on Pr. CIT v. Chain House International (P) Ltd. 2018 TaxPub(DT) 5193 (MP-HC) Relied on Asstt. CIT v. Adamine Construction (P) Ltd. 2017 TaxPub(DT) 5033 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 335/20152017 TaxPub(DT) 0264 (Del-HC) : (2017) 391 ITR 0011 SUBSCRIBE FOR FULL CONTENT