Case Laws Analysis Followed on Gori Shankar Colonizers (P) Ltd. v. ITO 2021 TaxPub(DT) 0770 (Jp-Trib) Distinguished on ITO v. Jainessh Real Estate (P) Ltd. 2015 TaxPub(DT) 3671 (Mum-Trib) Distinguished on CIT v. K.K. Enterprises 2014 TaxPub(DT) 3805 (Raj-HC) Distinguished on Classic Electricals Ltd. v. Asstt. CIT 2014 TaxPub(DT) 1902 (Mum-Trib) Distinguished on Gaurav Kumar Sharma v. Asstt. CIT 2014 TaxPub(DT) 1866 (Jp-Trib) Followed on ITO v. Anmol Marmo Grani (P.) Ltd. 2014 TaxPub(DT) 1250 (Jod-Trib) Followed on Deputy Commissioner of Income-tax v. Vallabhbhai Purshottambhai Surani 2013 TaxPub(DT) 0148 (Ahd-Trib) Relied on Deputy Commissioner of Income-tax v. Virjibhai Kalyanbhai Kukadia 2012 TaxPub(DT) 2751 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersDB IT Ref. No. 46 of 19801997 TaxPub(DT) 0389 (Raj-HC) : (1997) 226 ITR 0344 : (1996) 134 CTR 0313 : (1996) 089 TAXMAN 0544 SUBSCRIBE FOR FULL CONTENT