Case Laws Analysis Supported in Naveen Infradevelopers & Engineers (P) Ltd. v. DCIT 2021 TaxPub(DT) 2994 (Del-Trib) Supported in ITO v. Balaji Infra Solutions (P) Ltd. 2021 TaxPub(DT) 2089 (Del-Trib) Relied on DCIT v. Sutlej Agro Products Ltd. 2018 TaxPub(DT) 6620 (Del-Trib) Followed on ITO v. XO Infotech Ltd. 2018 TaxPub(DT) 5495 (Del-Trib) Relied on Topline Buildtech Pvt. Ltd. v. DCIT 2018 TaxPub(DT) 2066 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 4373 (Del-HC) : (2016) 068 (I) ITCL 0352 SUBSCRIBE FOR FULL CONTENT