Case Laws Analysis Relied on Pr. CIT v. EDS Electronics Data Systems India (P) Ltd. 2021 TaxPub(DT) 0547 (Karn-HC) Relied on Pr. CIT v. Macro Marvel Projects Ltd. 2020 TaxPub(DT) 4000 (Mad-HC) Followed on CIT v. L & T Valdel Engineering (P) Ltd. 2020 TaxPub(DT) 3956 (Karn-HC) Followed on ACIT v. Sidhanat Gupta 2019 TaxPub(DT) 2693 (Kol-Trib) Distinguished on Premier Breweries Ltd. v. CIT 2015 TaxPub(DT) 0995 (SC) Followed on Poonam Marble (P.) Ltd. v. Dy. CIT 2014 TaxPub(DT) 0120 (Jod-Trib) Followed on T. Ashok Pai v. CIT 2007 TaxPub(DT) 1251 (SC) Applied on T. Ashok Pai v. CIT 2007 TaxPub(DT) 1251 (SC) Reversed on CIT v. Sudharshan Silks & Sarees 2002 TaxPub(DT) 0764 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 1908 (SC) : (2008) 021 (I) ITCL 0034 : (2008) 300 ITR 0205 : (2008) 216 CTR 0012 : (2008) 169 TAXMAN 0321 : (2008) 005 DTR 0261Sudarshan Silks & Sarees v. CIT SUBSCRIBE FOR FULL CONTENT