Case Laws Analysis Followed on Vertex Customer Management India Pvt. Ltd. v. DCIT 2018 TaxPub(DT) 4656 (Del-Trib) Referred on ACIT v. Sindhu Trade Links Ltd. & Vice-Versa 2018 TaxPub(DT) 2948 (Del-Trib) Relied on Gestetner (India) Ltd. v. Asstt. CIT 2016 TaxPub(DT) 1298 (Kol-Trib) Distinguished on CIT v. Kant Travels 2012 TaxPub(DT) 2073 (All-HC) Relied on Spice Infotainment Ltd. v. CIT 2012 TaxPub(DT) 1030 (Del-HC) Distinguished on CIT v. Rajbir Singh 2011 TaxPub(DT) 2064 (P&H-HC) Relied on Asstt. CIT v. Rajendra Kumar Agarwal & Ors. (AOP) 2009 TaxPub(DT) 1611 (Agra-Trib) Distinguished on Mulchand Rampuria v. Income Tax Officer & Anr. 2001 TaxPub(DT) 1592 (Cal-HC) Distinguished on CIT v. Rajbir Singh 1998 TaxPub(DT) 0772 (P&H-HC) Distinguished on CIT v. Anand & Co. 1994 TaxPub(DT) 0187 (Cal-HC) Relied on P.N. Sasikumar & Ors. v. CIT 1988 TaxPub(DT) 0389 (Ker-HC) Relied on Madan Lal Agarwal v. CIT 1983 TaxPub(DT) 0996 (All-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2006 TaxPub(DT) 0130 (All-HC) : (2006) 280 ITR 0396 : (2005) 196 CTR 0416 : (2005) 145 TAXMAN 0186Sri Nath Suresh Chand Ram Naresh v. CIT SUBSCRIBE FOR FULL CONTENT