Case Laws Analysis Followed on Amit Balkrishna Jalan v. ACIT 2021 TaxPub(DT) 3729 (Mum-Trib) Supported in Dimple Enterprises v. Dy. CIT 2021 TaxPub(DT) 2977 (Mum-Trib) Followed on Anand J. Jain v. DCIT 2021 TaxPub(DT) 0975 (Mum-Trib) Followed on Sachin Sharad Pilgaonkar v. ACIT 2021 TaxPub(DT) 0590 (Mum-Trib) Followed on Dy. CIT v. NRB Bearings Ltd. 2020 TaxPub(DT) 3603 (Mum-Trib) Followed on Pankaj Wadhwa v. ITO 2019 TaxPub(DT) 0666 (Mum-Trib) Relied on Trent Ltd. v. Additional CIT 2018 TaxPub(DT) 8038 (Mum-Trib) Followed on Europa Chemicals (P.) Ltd. v. ITO 2018 TaxPub(DT) 5369 (Mum-Trib) Followed on Pr. CIT v. Karia Can Co. Ltd. 2018 TaxPub(DT) 5181 (Bom-HC) Followed on Owais M. Husain v. ITO 2018 TaxPub(DT) 3800 (Mum-Trib) Relied on Asstt. CIT v. Cyrus Investments (P.) Ltd. 2018 TaxPub(DT) 3127 (Mum-Trib) Followed on Archon Estates (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 2344 (Del-Trib) Followed on Tata Motors Finance Ltd. v. Dy. CIT (OSD) 2018 TaxPub(DT) 2055 (Mum-Trib) Followed on Asstt. CIT v. Vishesh Films (P) Ltd. 2015 TaxPub(DT) 1906 (Mum-Trib) Followed on Raksha R. Sippy v. ITO 2015 TaxPub(DT) 0077 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1213 of 20112014 TaxPub(DT) 3370 (Bom-HC) : (2014) 368 ITR 0330 : (2014) 270 CTR 0262 SUBSCRIBE FOR FULL CONTENT