Case Laws Analysis Relied on Biological E Ltd. v. Dy. CIT 2021 TaxPub(DT) 6044 (Hyd-Trib) Followed on Agnus Holdings (P). Ltd. v. Dy. CIT 2021 TaxPub(DT) 4745 (Bang-Trib) Distinguished on L. Vivekananda & Vivek Hotels v. ACIT 2020 TaxPub(DT) 4820 (Bang-Trib) Relied on Futura Polyster Ltd. v. ITO 2020 TaxPub(DT) 2895 (Mum-Trib) Distinguished on Chandrashekar Naganagouda Patil v. Dy. CIT 2020 TaxPub(DT) 2662 (Bang-Trib) Relied on ACIT v. Deepali Design & Exhibits (P) Ltd. 2019 TaxPub(DT) 4128 (Del-Trib) Relied on Dy. CIT v. Hema Mohanlal Divyasree 2018 TaxPub(DT) 8096 (Coch-Trib) Followed on Pr. CIT v. Fardeen Khan 2018 TaxPub(DT) 4956 (Bom-HC) Followed on Pr. CIT v. Charanjit Singh 2018 TaxPub(DT) 2580 (SC) Followed on Saamag Developers (P) Ltd. v. ACIT 2018 TaxPub(DT) 0610 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 4346 (SC) : (2017) 398 ITR 0531 : (2017) 298 CTR 0209 : (2017) 251 TAXMAN 0202 SUBSCRIBE FOR FULL CONTENT