Case Laws Analysis Relied on ITO v. Parsoli Motor Works (P) Ltd. 2022 TaxPub(DT) 0193 (Ahd-Trib) Relied on ACIT v. Ariba Foods (P) Ltd. 2021 TaxPub(DT) 0409 (Ind-Trib) Followed on R.N. Sahoo & Ors. v. DCIT 2020 TaxPub(DT) 2445 (Ctk-Trib) Relied on Dy. CIT v. Rajesh Malleables Ltd. 2020 TaxPub(DT) 0602 (Ahd-Trib) Relied on Pr. CIT v. Chain House International (P) Ltd. 2018 TaxPub(DT) 5193 (MP-HC) Followed on ITO v. Bajaj Roadways 2018 TaxPub(DT) 4183 (Kol-Trib) Relied on Dy. CIT v. Loil Health Foods Ltd. 2015 TaxPub(DT) 5003 (Chd-Trib) Followed on Bharat Bulk Carrier v. Income Tax Officer 2013 TaxPub(DT) 1043 (Agra-Trib) Distinguished on Deven Juneja v. Addl. CIT 2012 TaxPub(DT) 3352 (Del-Trib) Relied on Rammanohar Singh v. Asstt. CIT 2008 TaxPub(DT) 0051 (Jab-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 0822 (MP-HC) : (2000) 245 ITR 0160 : (2000) 161 CTR 0444 : (2001) 116 TAXMAN 0572Commissioner of Income Tax v. Metachem Industries SUBSCRIBE FOR FULL CONTENT