Case Laws Analysis Applied on Namdhari Industrial Traders (P). Ltd. v. ACIT 2021 TaxPub(DT) 3315 (Chd-Trib) Applied on DCIT v. Acro Exports Trade (P) Ltd. 2019 TaxPub(DT) 5838 (Mum-Trib) Relied on ITO v. Rajlaxmi Buildtech (P) Ltd. 2019 TaxPub(DT) 2150 (Mum-Trib) Relied on ITO v. Anjali Millenium Tours Travels (P) Ltd. 2019 TaxPub(DT) 1958 (Mum-Trib) Applied on ITO v. M/s. Chiripal Poly Films Ltd. 2019 TaxPub(DT) 1889 (Mum-Trib) Relied on Jayneer Infrapower & Multiventures (P.) Ltd. v. Dy. CIT 2019 TaxPub(DT) 1730 (Mum-Trib) Relied on ITO v. Banas Finance Ltd. 2019 TaxPub(DT) 0419 (Mum-Trib) Relied on Shree Giriraj Ferromet (P) Ltd. v. ITO 2019 TaxPub(DT) 0203 (Mum-Trib) Relied on on Shree Giriraj Ferromet (P) Ltd. v. ITO 2019 TaxPub(DT) 0203 (Mum-Trib) Followed on Shree Radhey Infralogistics India Pvt. Ltd. & Anr. v. ITO 2018 TaxPub(DT) 2510 (Rai-Trib) Distinguished on Pratik Syntex (P) Ltd. v. ITO 2018 TaxPub(DT) 2492 (Mum-Trib) Relied on Asstt. CIT v. Robinsons Cargo & Logistics (P) Ltd. 2018 TaxPub(DT) 1727 (Mum-Trib) Distinguished on Shaan Construction (P) Ltd. v. ITO 2018 TaxPub(DT) 1688 (Del-Trib) Relied on ITO v. Sringeri Technologies (P) Ltd. 2018 TaxPub(DT) 0894 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1613 of 20142017 TaxPub(DT) 1238 (Bom-HC) : (2017) 394 ITR 0680 : (2018) 302 CTR 0493 : (2017) 247 TAXMAN 0245 SUBSCRIBE FOR FULL CONTENT