Case Laws Analysis Relied on Evon Technologies (P) Ltd. v. ITO 2022 TaxPub(DT) 2242 (Del-Trib) Relied on Wolkem India Ltd. v. Pr. CIT 2021 TaxPub(DT) 6614 (Jod-Trib) Relied on Rajhans Metals v. Pr. CIT 2021 TaxPub(DT) 6395 (Sur-Trib) Relied on Kalinga Conduits Electricables (P) Ltd. v. Pr. CIT 2021 TaxPub(DT) 1599 (Del-Trib) Followed on Arun Kumar Garg (HUF) v. Pr. CIT 2019 TaxPub(DT) 2089 (Del-Trib) Affirmed on Pr. CIT v. Delhi Airport Metro Express (P) Ltd. 2018 TaxPub(DT) 2411 (SC) Relied on Bycell Telecommunications India (P.) Ltd. v. Pr. CIT 2018 TaxPub(DT) 0841 (Del-Trib) Affirmed Pr. CIT v. Delhi Airport Metro Express (P) Ltd. 2017 TaxPub(DT) 4058 (Del-HC) Affirmed on Pr. CIT v. Delhi Airport Metro Express (P) Ltd. 2017 TaxPub(DT) 4058 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 4058 (Del-HC) : (2017) 398 ITR 0008 SUBSCRIBE FOR FULL CONTENT