Case Laws Analysis Followed on Balee Plastics (P) Ltd. v. ITO 2021 TaxPub(DT) 1080 (Mum-Trib) Relied on Pr. CIT v. Sai Developers 2019 TaxPub(DT) 5368 (Guj-HC) Followed on ACIT v. Goa Dourado Promotions (P) Ltd. 2019 TaxPub(DT) 0434 (Panaji-Trib) Followed on Dy. CIT v. Sushrut Institute of Plastic Surgery (P) Ltd. 2018 TaxPub(DT) 6098 (Luck-Trib) Followed on Dt. CIT v. Shri Sinkaram Chettiar 2018 TaxPub(DT) 5290 (Coch-Trib) Followed on ACIT v. Ashiana Amar Developers 2018 TaxPub(DT) 0560 (Kol-Trib) Relied on Asstt. CIT v. Crescent Property Developers 2015 TaxPub(DT) 0047 (Mum-Trib) Followed on Asstt. CIT v. Ritesh Agrawal 2014 TaxPub(DT) 1488 (Ind-Trib) Distinguished on CIT v. Usha International Ltd. 2013 TaxPub(DT) 0244 (Del-HC) Relied on Asstt. CIT v. Jupiter Distiller 2012 TaxPub(DT) 0895 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No.1058 of 20092011 TaxPub(DT) 0999 (Del-HC) : (2011) 039 (I) ITCL 0448 : (2011) 335 ITR 0259 : (2011) 244 CTR 0051 : (2011) 060 DTR 0258 SUBSCRIBE FOR FULL CONTENT
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