Case Laws Analysis Supported in ITO v. Balaji Infra Solutions (P) Ltd. 2021 TaxPub(DT) 2089 (Del-Trib) Followed on ITO v. XO Infotech Ltd. 2018 TaxPub(DT) 5495 (Del-Trib) Relied on Heat Flex Cables (P) Ltd. v. ITO 2018 TaxPub(DT) 5363 (Del-Trib) Distinguished on Shaan Construction (P) Ltd. v. ITO 2018 TaxPub(DT) 1688 (Del-Trib) Applied on Prabhatam Investment (P) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 0468 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 169 of 2017 & C.M. Appl. No. 7385 of 20172017 TaxPub(DT) 4088 (Del-HC) : (2017) 397 ITR 0106 SUBSCRIBE FOR FULL CONTENT