Case Laws Analysis Followed on Isolux Corsan India Engineering & Construction (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 4299 (Del-Trib) Relied on Dharampal Marketing (P) Ltd. v. ITO 2021 TaxPub(DT) 1363 (Del-Trib) Followed on Pramod Kumar v. ITO 2021 TaxPub(DT) 0851 (Del-Trib) Followed on Rohit Chechi v. ITO 2021 TaxPub(DT) 0478 (Del-Trib) Relied on Sahni Pipes (P) Ltd. v. ACIT 2021 TaxPub(DT) 0279 (Del-Trib) Followed on Archit Securities (P) Ltd. v. ITO 2019 TaxPub(DT) 4022 (Del-Trib) Distinguished on Akshar Developers v. ITSC 2019 TaxPub(DT) 1734 (Guj-HC) Relied on Anil Kumar v. ITO 2017 TaxPub(DT) 0709 (Asr-Trib) Relied on Geoenpro Petroleum Ltd. v. Dy. CIT 2015 TaxPub(DT) 3195 (Del-Trib) Relied on Interzign Solutions (P) Ltd. v. Dy. CIT 2014 TaxPub(DT) 4535 (Del-Trib) Followed on Kamal Kishore v. ITO 2014 TaxPub(DT) 3179 (Chd-Trib) Followed on Susham Singla v. Asstt. CIT 2014 TaxPub(DT) 3133 (Chd-Trib) Applied Anjum Mohammed Hussein Ghaswala & Ors., In Re v. 1998 TaxPub(DT) 1059 (ITSC) Distinguished Swadeshi Industries & Ors. v. Income Tax Settlement Commission 1993 TaxPub(DT) 0488 (Guj-HC) Relied N. Krishnan v. The Settlement Commission (It & Wt) & Ors. 1989 TaxPub(DT) 1047 (Karn-HC) Relied R.B. Shreeram Durga Prasad & Fatehchand Nursing Das v. Settlement Commission & Anr. 1989 TaxPub(DT) 0874 (SC) Distinguished CIT v. Bhupender Singh Atwal 1983 TaxPub(DT) 0857 (Cal-HC) Distinguished A.M. Shah & Co. v. ITO 1983 TaxPub(DT) 0064 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1979 TaxPub(DT) 1026 (SC) : (1979) 118 ITR 0461 : (1979) 010 CTR 0354 : (1979) 001 TAXMAN 0348Commissioner of Income-Tax, (Central), Calcutta v. B.N. Bhattachargee & Anr. SUBSCRIBE FOR FULL CONTENT