Case Laws Analysis Followed on ETA Star Appliances (P). Ltd. v. Asstt. CIT 2021 TaxPub(DT) 4345 (Mad-HC) Followed on Dy. CIT v. Gen X Commodities (P) Ltd. 2021 TaxPub(DT) 4087 (Del-Trib) Supported in Dy. CIT v. Agile Electric Sub Assembly (P). Ltd. 2021 TaxPub(DT) 2376 (Chen-Trib) Relied on High Energy Batteries India Ltd. v. ITO 2021 TaxPub(DT) 0461 (Chen-Trib) Followed on Vivimed Labs Ltd. v. DCIT 2021 TaxPub(DT) 0144 (Hyd-Trib) Followed on Pr. CIT v. SNJ Distillers (P) Ltd. 2021 TaxPub(DT) 0119 (Mad-HC) Relied on Alpex International (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 6702 (Mum-Trib) Applied on Laxmi Civil Engineering Services (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 5063 (Pune-Trib) Relied on ACIT v. Janak Global Resources (P) Ltd. 2018 TaxPub(DT) 8100 (Chd-Trib) Relied on ACIT v. Gini & Jony Ltd. 2018 TaxPub(DT) 5403 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 4126 (SC) : (2018) 257 TAXMAN 0002 SUBSCRIBE FOR FULL CONTENT
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