Case Laws Analysis Followed on ACIT v. Amarjyoti Vanijya (P). Ltd. 2021 TaxPub(DT) 4197 (Del-Trib) Followed on ACIT v. Sanskriti Tie Up (P) Ltd. 2021 TaxPub(DT) 4148 (Del-Trib) Relied on Asstt. CIT v. Surinder Garg 2020 TaxPub(DT) 5332 (Chd-Trib) Supported in Sanjay Agrawal v. ACIT 2020 TaxPub(DT) 1298 (Ind-Trib) Followed on Pr. CIT v. Ridge View Developers (P) Ltd. 2019 TaxPub(DT) 1132 (Del-HC) Followed on Commitment Mortality Vision Education Society v. Asstt. CIT 2018 TaxPub(DT) 6684 (Del-Trib) Relied on Kewal Kumar Jain v. ACIT 2018 TaxPub(DT) 6315 (Pune-Trib) Relied on on Kewal Kumar Jain v. ACIT 2018 TaxPub(DT) 6315 (Pune-Trib) Relied on Green Range Farms (P.) Ltd. v. Dy. CIT 2018 TaxPub(DT) 5185 (Del-Trib) Referred on Dy. CIT v. Esteem Textiles P. Ltd. 2018 TaxPub(DT) 2391 (Del-Trib) Relied on ACIT v. Empire Casting (P) Ltd. & Vice-Versa 2017 TaxPub(DT) 5226 (Del-Trib) Relied on CIT v. Refam Management Services P. Ltd. 2016 TaxPub(DT) 4086 (Del-HC) Followed on Chhaya P. Gangar v. Dy. CIT 2016 TaxPub(DT) 2077 (Mum-Trib) Relied Pepsi Foods (P) Ltd. v. Asstt. CIT 2014 TaxPub(DT) 3687 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 4278 (Del-HC) : (2016) 380 ITR 0612 : (2016) 282 CTR 0321 : (2015) 128 DTR 0057 SUBSCRIBE FOR FULL CONTENT