Case Laws Analysis Relied on Lakhmi Chand Tejoo Mal v. ACIT 2021 TaxPub(DT) 4581 (Del-Trib) Relied on Shyam Sunder Infrastructure (P) Ltd. v. ITO 2021 TaxPub(DT) 2771 (Del-Trib) Applied on Karan Khurana v. ITO 2021 TaxPub(DT) 1525 (Del-Trib) Relied on ASN Polymers (P) Ltd. v. ITO 2021 TaxPub(DT) 0058 (Del-Trib) Relied on Integrated Global Solutions (P) Ltd. v. ACIT 2020 TaxPub(DT) 0096 (Del-Trib) Relied on Rozelle Sales & Services (P) Ltd. v. ACIT 2019 TaxPub(DT) 6193 (Kol-Trib) Relied on ITO v. Randeep Investment (P) Ltd. 2019 TaxPub(DT) 2390 (Del-Trib) Supported by on SBS Realtors (P) Ltd. v. ITO 2019 TaxPub(DT) 1991 (Del-Trib) Followed on KEY Components (P) Ltd. v. ITO 2019 TaxPub(DT) 1775 (Del-Trib) Relied on Balaji Health Care (P) Ltd. v. ITO 2019 TaxPub(DT) 1695 (Jp-Trib) Followed on DCIT v. Zeco Aircon Ltd. 2018 TaxPub(DT) 5202 (Del-Trib) Relied on Sunil Agarwal v. ITO 2018 TaxPub(DT) 4318 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 2034 (Del-HC) : (2017) 396 ITR 0005 : (2017) 249 TAXMAN 0610 SUBSCRIBE FOR FULL CONTENT