Case Laws Analysis Followed on ACIT v. Ansal Properties & Infrastructure Ltd. 2022 TaxPub(DT) 1381 (Del-Trib) Followed on Rakesh Kumar Pawa v. ACIT 2022 TaxPub(DT) 1353 (Del-Trib) Followed on Alok Garg v. DCIT 2022 TaxPub(DT) 0210 (Del-Trib) Applied on Mona Infotech (P) Ltd. v. ACIT 2021 TaxPub(DT) 4466 (Del-Trib) Followed on Glory Lifesciences (P). Ltd. v. ACIT 2021 TaxPub(DT) 1981 (Del-Trib) Followed on Abhit Sud v. DCIT 2021 TaxPub(DT) 1683 (Del-Trib) Followed on Silicon Graphics Systems (India) (P) Ltd. v. DCIT 2021 TaxPub(DT) 1436 (Del-Trib) Followed on Om Prakash Rana (Individual) v. ACIT 2021 TaxPub(DT) 0717 (Del-Trib) Followed on Asstt. CIT v. C. Aswathanarayana 2021 TaxPub(DT) 0438 (Bang-Trib) Relied on Chanda More F.L. (ON) Shop v. ITO 2021 TaxPub(DT) 0212 (Kol-Trib) Followed on Ved Parkash Bharti v. ACIT 2020 TaxPub(DT) 5394 (Del-Trib) Relied on Job Need Security Services v. ITO 2020 TaxPub(DT) 5100 (Kol-Trib) Relied on Spykar Lifestyles (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 4773 (Mum-Trib) Followed on Sanjeev Garg v. ITO 2020 TaxPub(DT) 4646 (Del-Trib) Followed on Mahendra B. Chowhan v. Asstt. CIT 2020 TaxPub(DT) 4375 (Bang-Trib) Followed on CLC Textile Park (P) Ltd. v. ITO 2020 TaxPub(DT) 4350 (Del-Trib) Followed on Classic Developers v. ACIT 2020 TaxPub(DT) 4348 (Mum-Trib) Followed on Best Prinsecotech (P) Ltd. v. DCIT 2020 TaxPub(DT) 3969 (Del-Trib) Relied on Varun Finance (P) Ltd. v. ITO 2020 TaxPub(DT) 3957 (Kol-Trib) Followed on Delhi Surgical & Dressing (P) Ltd. v. DCIT 2020 TaxPub(DT) 3434 (Del-Trib) Followed on ACIT v. Sanjiv Gupta 2020 TaxPub(DT) 3178 (Del-Trib) Followed on Dy. CIT v. G Corp (P) Ltd. 2020 TaxPub(DT) 2773 (Bang-Trib) Followed on DCIT v. Telesonic Network Ltd. 2020 TaxPub(DT) 2764 (Del-Trib) Followed on Singhal Strips Ltd. v. DCIT 2019 TaxPub(DT) 8459 (Del-Trib) Followed on Ranjan Kumar Sahu v. ITO 2019 TaxPub(DT) 7405 (Ctk-Trib) Followed on Rajan R. Srinivasan v. Asstt. CIT 2019 TaxPub(DT) 5577 (Bang-Trib) Followed on Bhushan Uttamrao Bachchav v. ITO 2019 TaxPub(DT) 4817 (Pune-Trib) Relied on Ram Krishna Yadav v. ITO 2019 TaxPub(DT) 4641 (Gau-Trib) Followed on Sparsh Agro Pro (P) Ltd. v. ACIT 2019 TaxPub(DT) 4354 (Kol-Trib) Followed on Elevate Developers (P) Ltd. v. DCIT 2019 TaxPub(DT) 4154 (Del-Trib) Relied on Ananda Educational Development & Charitable Organisation v. ITO 2019 TaxPub(DT) 3122 (Kol-Trib) Followed on Rajesh Kumar v. ITO 2019 TaxPub(DT) 3076 (Del-Trib) Followed on Shah Khadri Syed Saffiulla Sakhaff v. ACIT 2019 TaxPub(DT) 2902 (Bang-Trib) Applied on Moving Picture Company India Ltd. v. DCIT 2019 TaxPub(DT) 2618 (Del-Trib) Relied on Akhilesh Kumar Gupta v. ITO 2019 TaxPub(DT) 1495 (Ind-Trib) Followed on Empire Tubewells (P) Ltd. v. DCIT 2019 TaxPub(DT) 0969 (Del-Trib) Relied on Opus Reality Development Ltd. v. DCIT 2019 TaxPub(DT) 0968 (Del-Trib) Followed on Simran. K. Sayyed v. ITO 2019 TaxPub(DT) 0557 (Bang-Trib) Followed on Muninaga Reddy v. ACIT 2019 TaxPub(DT) 0489 (Bang-Trib) Followed on Iqbal Singh Dahiya v. ITO 2018 TaxPub(DT) 7592 (Del-Trib) Followed on BMG Enterprises Ltd. v. DCIT 2018 TaxPub(DT) 6372 (Del-Trib) Followed on H.M. Ice & Storage (P) Ltd. v. DCIT 2018 TaxPub(DT) 5446 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 0953 (Karn-HC)IN THE KARNATAKA HIGH COURT SUBSCRIBE FOR FULL CONTENT