Case Laws Analysis Distinguished on ITO v. Blisswood Green Infrastructure & Developers (P) Ltd. 2019 TaxPub(DT) 1095 (Del-Trib) Relied on ITO v. Sohail Financials Ltd 2018 TaxPub(DT) 6558 (Del-Trib) Followed on Roshan Lal Ashok Kumar v. ITO 2018 TaxPub(DT) 2503 (Del-Trib) Relied on Pratik Syntex (P) Ltd. v. ITO 2018 TaxPub(DT) 2492 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 3937 (Del-HC) : (2017) 399 ITR 0407 : (2017) 250 TAXMAN 0273 SUBSCRIBE FOR FULL CONTENT