Case Laws Analysis Relied on IL & FS Transportation Networks Ltd. v. Addl. CIT 2021 TaxPub(DT) 0948 (Mum-Trib) Relied on DCIT v. Ritesh Properties & Industries Ltd. 2021 TaxPub(DT) 0449 (Del-Trib) Relied on GRP Ltd. v. DCIT 2018 TaxPub(DT) 6923 (Mum-Trib) Followed on Sanjeev Kumar Kapoor v. JCIT 2018 TaxPub(DT) 6050 (Ctk-Trib) Followed on Sodexo Food Solutions India (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 5340 (Mum-Trib) Relied on HLL Lifecare Ltd. v. Asstt. CIT 2018 TaxPub(DT) 0941 (Coch-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 3890 (Del-HC) : (2017) 399 ITR 0483 : (2017) 297 CTR 0452 : (2017) 250 TAXMAN 0174 SUBSCRIBE FOR FULL CONTENT