Case Laws Analysis Applied on Maker Tower Premises Co. Op. Society Ltd. v. Asstt. CIT 2021 TaxPub(DT) 0168 (Mum-Trib) Relied on DCIT v. DLF Cyber City Developers Ltd. 2019 TaxPub(DT) 0116 (Del-Trib) Followed on Taramoni Jalan v. ITO 2016 TaxPub(DT) 0765 (Kol-Trib) Distinguished Mukherjee Estate (P) Ltd. v. CIT 2000 TaxPub(DT) 1284 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 0539 (Del-Trib) : (2015) 063 (II) ITCL 0356 : (2015) 168 TTJ 0502 : (2015) 067 SOT 0426 : (2015) 114 DTR 0237 : (2015) 038 ITR (Trib) 0055 SUBSCRIBE FOR FULL CONTENT