Case Laws Analysis Followed on Zuari Investments Ltd. v. ITO 2022 TaxPub(DT) 0159 (Del-Trib) Followed on Dy. CIT v. AKC Retailer (P) Ltd. 2021 TaxPub(DT) 4715 (Del-Trib) Followed on ACIT v. IFFCO Ltd. 2021 TaxPub(DT) 1125 (Del-Trib) Followed on DCIT v. DLF Universal Ltd. 2021 TaxPub(DT) 0602 (Del-Trib) Followed on ACIT v. Oscar Investment Ltd. 2020 TaxPub(DT) 3056 (Del-Trib) Relied on Welspun Steel Ltd. v. DCIT 2020 TaxPub(DT) 0644 (Mum-Trib) Relied on DCIT v. Kamla Dial & Devices Ltd. 2019 TaxPub(DT) 7684 (Del-Trib) Relied on KMG International Ltd. v. ACIT 2019 TaxPub(DT) 7640 (Del-Trib) Followed on Tulsi Extrusions Ltd. v. Jt. CIT 2019 TaxPub(DT) 5485 (Pune-Trib) Followed on DCIT v. Jupiter International Ltd. 2019 TaxPub(DT) 4895 (Kol-Trib) Followed on ACIT v. Mantri Technology Constellations Pvt. Ltd. & (Vice-Versa) 2019 TaxPub(DT) 3093 (Bang-Trib) Followed on Patel Engineering Ltd. v. DCIT 2019 TaxPub(DT) 2610 (Mum-Trib) Followed on ITO v. Dreamz Met Construction Projects (P) Ltd. 2019 TaxPub(DT) 1280 (Kol-Trib) Followed on DCIT v. Neel Metal Products Ltd. 2019 TaxPub(DT) 0166 (Del-Trib) Followed on Pr. CIT v. Neel Metal Products Ltd. 2018 TaxPub(DT) 7517 (Del-HC) Followed on Pr. CIT v. JBM Auto Ltd. 2018 TaxPub(DT) 7494 (Del-HC) Followed on Sanjeev Kumar Kapoor v. JCIT 2018 TaxPub(DT) 6050 (Ctk-Trib) Followed on Sodexo Food Solutions India (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 5340 (Mum-Trib) Relied on DCIT v. Tulip Hotels (P) Ltd. 2018 TaxPub(DT) 1570 (Mum-Trib) Relied on DCIT v. Paramount Surgimed Ltd. 2018 TaxPub(DT) 1418 (Del-Trib) Relied on DCIT v. PRL Projects & Infrastructure Lt. 2018 TaxPub(DT) 1357 (Del-Trib) Relied on Super Tech Forgins (India) (P) Ltd. v. Dy. CIT 2018 TaxPub(DT) 0883 (Asr-Trib) Relied on Future Corporate Resources Ltd. v. Dy. CIT 2017 TaxPub(DT) 4273 (Mum-Trib) Relied on PTL Enterprises Ltd. v. Dy. CIT 2016 TaxPub(DT) 4676 (Coch-Trib) Followed on Texaco Overseas (P) Ltd. v. Asstt. CIT 2016 TaxPub(DT) 0287 (Del-Trib) Followed on Mitsubishi Corporation India (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 2412 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal Nos. 299 & 486 of 20142014 TaxPub(DT) 3780 (Del-HC) : (2015) 064 (I) ITCL 0151 : (2014) 272 CTR 0282 : (2014) 111 DTR 0158 SUBSCRIBE FOR FULL CONTENT