Case Laws Analysis Followed on Tirupati Campus Co-Op Housing Society Maryadit v. ITO 2019 TaxPub(DT) 3036 (Pune-Trib) Followed Principal CIT & Anr. v. Totagars Co-Operative Sale Society 2017 TaxPub(DT) 0677 (Karn-HC) Distinguished Bangalore Club v. CIT & Anr. 2013 TaxPub(DT) 0434 (SC) Relied CIT v. Pruthvi Brokers & Shareholders Pvt. Ltd. 2012 TaxPub(DT) 2671 (Bom-HC) Relied CIT v. Jai Parabolic Springs Ltd. 2008 TaxPub(DT) 1881 (Del-HC) Distinguished Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC) Relied Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC) Followed CIT v. Mahalaxmi Sugar Mills Co. Ltd. 1986 TaxPub(DT) 1659 (SC) Relied CIT v. Mahalaxmi Sugar Mills Co. Ltd. 1986 TaxPub(DT) 1659 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 2787 & 2788/Del/20182018 TaxPub(DT) 6110 (Del-Trib) : (2018) 067 ITR (Trib) 0268 SUBSCRIBE FOR FULL CONTENT