Case Laws Analysis Affirmed on Pr. CIT v. Chain House International (P) Ltd. 2019 TaxPub(DT) 1432 (SC) Relied CIT v. Haresh D. Mehta 2017 TaxPub(DT) 4137 (Bom-HC) Relied Pr. CIT v. N.C. Cables Ltd. 2017 TaxPub(DT) 0264 (Del-HC) Relied CIT v. SVP Builders (India) Ltd. & Ors. 2015 TaxPub(DT) 5426 (Del-HC) Relied Mangalore Ganesh Beedi Works v. CIT 2015 TaxPub(DT) 4100 (SC) Relied CIT v. Anshika Consultants (P) Ltd. 2015 TaxPub(DT) 2171 (Del-HC) Relied CIT v. Peoples General Hospital Ltd. 2013 TaxPub(DT) 1865 (MP-HC) Relied CIT v. Dolphin Canpack Ltd. 2006 TaxPub(DT) 1253 (Del-HC) Relied CIT v. Metachem Industries 2000 TaxPub(DT) 0822 (MP-HC) Relied CIT v. Agarpara Co. Ltd. 1986 TaxPub(DT) 0506 (Cal-HC) Relied J.K. Woollen Mfg. v. CIT 1969 TaxPub(DT) 0130 (SC) Relied CIT v. Walchand & Co. (P) Ltd. 1967 TaxPub(DT) 0323 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 5193 (MP-HC) : (2018) 408 ITR 0561 : (2019) 307 CTR 0019 SUBSCRIBE FOR FULL CONTENT