Case Laws Analysis Followed on CIT v. Western Agencies (Madrasw) (P). Ltd. 2021 TaxPub(DT) 2369 (Mad-HC) Followed on CIT v. Hi Bright Property (India) (P) Ltd. 2021 TaxPub(DT) 2259 (Mad-HC) Relied on Sima Agencies v. ITO 2021 TaxPub(DT) 0177 (Mad-HC) Followed on Vishwas Builders v. CIT 2020 TaxPub(DT) 3357 (Karn-HC) Followed on A.Y. Garments International (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 2813 (Karn-HC) Followed on Pr. CIT v. Bell Granite Ceramics Ltd. 2018 TaxPub(DT) 5566 (SC) Followed on Pr. CIT v. Yogesh Kumar Mohanbhai Patel 2018 TaxPub(DT) 5135 (SC) Followed on US Technology Resources Pvt. Ltd. v. Dy. CIT 2018 TaxPub(DT) 2972 (Coch-Trib) Followed on ACIT v. Shiv Kripa Hotels (P) Ltd. 2018 TaxPub(DT) 2936 (Jp-Trib) Relied CIT v. Ansal Land Mark Township (P.) Ltd. 2015 TaxPub(DT) 3482 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 2136 (SC) : (2018) 404 ITR 0654 : (2018) 302 CTR 0201 : (2018) 255 TAXMAN 0293 SUBSCRIBE FOR FULL CONTENT