Case Laws Analysis Relied on Dhananjay Marketing (P) Ltd. v. DCIT 2021 TaxPub(DT) 2749 (Pune-Trib) Relied on S. Suresh v. Asstt. CIT 2021 TaxPub(DT) 0877 (Chen-Trib) Supported in DCIT v. Manoj M. Desai 2020 TaxPub(DT) 5451 (Mum-Trib) Relied on P.V. Sreenijin & Anr. v. Dy. CIT & Vice Versa 2018 TaxPub(DT) 3081 (Coch-Trib) Distinguished on Dy. CIT v. Priyanka Chopra 2018 TaxPub(DT) 0429 (Mum-Trib) Followed on Arun Malhotra v. Pr. CIT 2017 TaxPub(DT) 1687 (Del-HC) Followed on ITO v. V. Namagiri Lakshmi 2014 TaxPub(DT) 2252 (Chen-Trib) Relied on ITO v. Dua Auto Components (P) Ltd. 2011 TaxPub(DT) 0346 (Del-Trib) Affirmed on CIT v. P.V. Kalyanasundaram 2006 TaxPub(DT) 1332 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2007 TaxPub(DT) 1498 (SC) : (2007) 018 (I) ITCL 0256 : (2007) 294 ITR 0049 : (2007) 212 CTR 0097 : (2007) 164 TAXMAN 0078CIT v. P.V. Kalyanasundaram () SUBSCRIBE FOR FULL CONTENT