Case Laws Analysis Distinguished on Adonis Infrastructure (P) Ltd. v. ITO 2021 TaxPub(DT) 0054 (Del-Trib) Supported in Mohd. Gulzar v. ITO 2020 TaxPub(DT) 2996 (Del-Trib) Supported by on Mohd. Gulzar v. ITO 2020 TaxPub(DT) 2996 (Del-Trib) Followed on Air Liquide India Holding (P) Ltd. v. ITO 2015 TaxPub(DT) 2473 (Del-Trib) Followed on Asstt. CIT v. Manoj Narain Aggarwal 2014 TaxPub(DT) 1404 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0835 (Del-HC) : (2011) 039 (I) ITCL 0318 : (2013) 351 ITR 0057 : (2011) 239 CTR 0263 : (2011) 197 TAXMAN 0128 : (2011) 051 DTR 0241 SUBSCRIBE FOR FULL CONTENT