Case Laws Analysis Relied on Digvijay Advisor (P) Ltd. v. ITO 2021 TaxPub(DT) 2238 (Del-Trib) Supported in Sungrow Impex (P) Ltd. v. ITO 2021 TaxPub(DT) 1626 (Del-Trib) Supported in SSG Mercantile (P) Ltd. v. ACIT 2021 TaxPub(DT) 0525 (Del-Trib) Followed on Radhu Developers (P) Ltd. v. ITO 2020 TaxPub(DT) 4135 (Del-Trib) Followed on Marks Consolidated Business Ltd. v. ITO 2019 TaxPub(DT) 1324 (Del-Trib) Distinguished CIT v. Vatika Township (P.) Ltd. 2014 TaxPub(DT) 3934 (SC) Distinguished Lalita Ashwin Jain v. ITO 2014 TaxPub(DT) 1703 (Guj-HC) Relied Cargo Clearing Agency (Gujarat) v. Joint CIT 2008 TaxPub(DT) 2202 (Guj-HC) Followed Arjun Singh & Anr. v. Assistant Director of Income-tax & Ors. 2000 TaxPub(DT) 0444 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 4342 (MP-HC) SUBSCRIBE FOR FULL CONTENT