Case Laws Analysis Applied on Everframe Construction (P) Ltd. v. ITO 2020 TaxPub(DT) 5454 (Mum-Trib) Followed on Khetan Twist Net (P) Ltd. v. ITO 2020 TaxPub(DT) 4943 (Mum-Trib) Relied on ITO v. Rajlaxmi Buildtech (P) Ltd. 2019 TaxPub(DT) 2150 (Mum-Trib) Followed on Sunshine Metals & Alloys Industries (P) Ltd. v. ITO 2019 TaxPub(DT) 1636 (Mum-Trib) Relied on ITO v. Blisswood Green Infrastructure & Developers (P) Ltd. 2019 TaxPub(DT) 1095 (Del-Trib) Relied on Shree Giriraj Ferromet (P) Ltd. v. ITO 2019 TaxPub(DT) 0203 (Mum-Trib) Relied on on Shree Giriraj Ferromet (P) Ltd. v. ITO 2019 TaxPub(DT) 0203 (Mum-Trib) Distinguished on Pratik Syntex (P) Ltd. v. ITO 2018 TaxPub(DT) 2492 (Mum-Trib) Distinguished on Shaan Construction (P) Ltd. v. ITO 2018 TaxPub(DT) 1688 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 1911 (Bom-HC) : (2017) 397 ITR 0136 SUBSCRIBE FOR FULL CONTENT