Case Laws Analysis Followed on Isolux Corsan India Engineering & Construction (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 4299 (Del-Trib) Relied on Dharampal Marketing (P) Ltd. v. ITO 2021 TaxPub(DT) 1363 (Del-Trib) Followed on Pramod Kumar v. ITO 2021 TaxPub(DT) 0851 (Del-Trib) Followed on Archit Securities (P) Ltd. v. ITO 2019 TaxPub(DT) 4022 (Del-Trib) Followed on Pragya Vision (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 3456 (Del-Trib) Followed on Angad Developers Pvt. Ltd. v. ITO 2019 TaxPub(DT) 2799 (Del-Trib) Followed on Yogesh Kumar Loond v. Jt. CIT 2019 TaxPub(DT) 0584 (Del-Trib) Followed on Medsave Healthcare (TPA) Ltd. v. Addl. CIT 2018 TaxPub(DT) 7098 (Del-Trib) Referred on Mukund Lal Jaisansaria v. DCIT 2018 TaxPub(DT) 1379 (Jp-Trib) Followed on Conventional Fastners v. CIT 2017 TaxPub(DT) 5128 (Uttarakhand-HC) Followed on Anil Kumar v. ITO 2017 TaxPub(DT) 0709 (Asr-Trib) Followed on Surinder Arora v. CIT 2015 TaxPub(DT) 3711 (Del-Trib) Relied on Geoenpro Petroleum Ltd. v. Dy. CIT 2015 TaxPub(DT) 3195 (Del-Trib) Followed on Indira Inani v. ITO 2015 TaxPub(DT) 2239 (Jp-Trib) Followed on Union Bank of India v. Jt. CIT 2015 TaxPub(DT) 2136 (Chd-Trib) Followed on Mr. Anirudh Singh v. ITO 2015 TaxPub(DT) 1358 (Jp-Trib) Followed on Smt. Kismat Kanwar v. ITO 2015 TaxPub(DT) 1356 (Jp-Trib) Followed on Vyapar Mandal Kanya Degree College Samiti v. CIT 2015 TaxPub(DT) 1263 (Del-Trib) Followed on Pahargang Grih Nirman Sahakari Samiti Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0849 (Jp-Trib) Followed on Centre for the Study of Developing Societies v. DIT 2015 TaxPub(DT) 0821 (Del-Trib) Followed on World Brands & Trends (P) Ltd. v. Asstt. CIT 2015 TaxPub(DT) 0219 (Chen-Trib) Followed on Sanjay Kumar Verma v. ITO 2015 TaxPub(DT) 0190 (Del-Trib) Followed on National Institute For Development Studies v. CIT 2015 TaxPub(DT) 0097 (Del-Trib) Followed on Cityneon Dag India (P) Ltd. v. ITO 2014 TaxPub(DT) 4663 (Del-Trib) Followed on Sehgal Projects (P) Ltd. v. ITO 2014 TaxPub(DT) 4661 (Del-Trib) Relied on Interzign Solutions (P) Ltd. v. Dy. CIT 2014 TaxPub(DT) 4535 (Del-Trib) Followed on Harvard India Society v. Addl. DIT 2014 TaxPub(DT) 4513 (Del-Trib) Followed on Clarity Medical (P) Ltd. v. Dy. CIT 2014 TaxPub(DT) 4430 (Chd-Trib) Followed on Kamlesh Chandra Aggarwal v. Addl. CIT 2014 TaxPub(DT) 3696 (Del-Trib) Followed on Bright Career Distributors v. ITO 2014 TaxPub(DT) 3605 (Del-Trib) Followed on Options v. ITO 2014 TaxPub(DT) 3400 (Hyd-Trib) Followed on Kamal Kishore v. ITO 2014 TaxPub(DT) 3179 (Chd-Trib) Followed on Rex Industrial Corporation v. Asstt. CIT 2014 TaxPub(DT) 3165 (Chd-Trib) Followed on Susham Singla v. Asstt. CIT 2014 TaxPub(DT) 3133 (Chd-Trib) Followed on Western India Shipyard Ltd. v. ITO 2014 TaxPub(DT) 3034 (Del-Trib) Followed on Dharti Nagrik Sarafi Sahkari Mandali Ltd v. Asstt. CIT 2014 TaxPub(DT) 2945 (Ahd-Trib) Followed on Bhimraj D. Jain v. ITO 2014 TaxPub(DT) 2868 (Mum-Trib) Followed on Go Mobile Trading (P) Ltd. v. Income Tax Officer 2014 TaxPub(DT) 2821 (Del-Trib) Followed on Abdulrahim Pirbhai & Co v. ITO 2014 TaxPub(DT) 2812 (Ahd-Trib) Followed on Salya Medical Institute AT & PO v. CIT 2014 TaxPub(DT) 2809 (Ahd-Trib) Followed on Mudra Finvest (Guj) Ltd. v. CIT 2014 TaxPub(DT) 2804 (Ahd-Trib) Followed on Sudarshan Petroleum v. ITO 2014 TaxPub(DT) 2790 (Ahd-Trib) Followed on ITO v. Vikramsinh P. Gohil 2014 TaxPub(DT) 2783 (Ahd-Trib) Followed on Panasonic Energy India Co Ltd. v. ITO 2014 TaxPub(DT) 2782 (Ahd-Trib) Followed on Housing & Urban Development Corporation Ltd. v. Dy. CIT 2014 TaxPub(DT) 2709 (Del-Trib) Relied on on Ratnesh Kothari v. Asstt. CIT 2013 TaxPub(DT) 2919 (Del-Trib) Followed on B.T. Technet Ltd. v. Asstt. CIT 2013 TaxPub(DT) 2376 (Pune-Trib) Followed on Arvind N. Sangale v. Income Tax Officer 2013 TaxPub(DT) 0858 (Pune-Trib) Followed on Sri C.V. Varadarai v. Asst. Commissioner of IT. 2012 TaxPub(DT) 1930 (Hyd-Trib) Followed on Daya Jain v. ITO 2012 TaxPub(DT) 1823 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1991 TaxPub(DT) 1420 (Del-Trib) : (1991) 038 ITD 0320Commissioner of Income Tax v. Multiplan India (P.) Ltd. SUBSCRIBE FOR FULL CONTENT