Case Laws Analysis Relied on Asence Pharma (P) Ltd. v. ITO 2019 TaxPub(DT) 2795 (Ahd-Trib) Followed on Metacaps Engineering & Mahendra Construction Co. (J.V.) v. CIT 2017 TaxPub(DT) 4600 (Mum-Trib) Relied on Nikkamal Jewellers v. Addl. CIT 2016 TaxPub(DT) 0284 (Chd-Trib) Distinguished on Thomson Press (India) Ltd. v. CIT 2015 TaxPub(DT) 4049 (Del-HC) Applied on Addl. CIT v. N.L. Education Society 2012 TaxPub(DT) 2460 (Agra-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0894 (Del-HC) : (2011) 338 ITR 0435 : (2011) 198 TAXMAN 0324 : (2011) 051 DTR 0321 SUBSCRIBE FOR FULL CONTENT