Case Laws Analysis Supported in Rajdeep Marketing (P) Ltd. v. ITO 2021 TaxPub(DT) 4316 (Mum-Trib) Relied on ITO v. Balaji Infra Solutions (P) Ltd. 2021 TaxPub(DT) 2089 (Del-Trib) Relied on Society for Institute for Professional Studies v. JCIT 2021 TaxPub(DT) 1368 (Del-Trib) Relied on ACIT v. S.P. Singla Construction (P) Ltd. 2021 TaxPub(DT) 0894 (Del-Trib) Relied on Kota Jayapaul v. ITO 2021 TaxPub(DT) 0187 (Hyd-Trib) Relied on ACIT v. River Valley Meadows & Township Pvt. Ltd. 2019 TaxPub(DT) 2392 (Del-Trib) Distinguished on Anil Kapoor Film Co. (P) Ltd. v. Pr. CIT 2019 TaxPub(DT) 1908 (Mum-Trib) Relied on ITO v. XO Infotech Ltd. 2018 TaxPub(DT) 5495 (Del-Trib) Relied on Heat Flex Cables (P) Ltd. v. ITO 2018 TaxPub(DT) 5363 (Del-Trib) Followed on Rajesh Bhatia v. Dy. CIT 2015 TaxPub(DT) 4273 (Del-Trib) Distinguished on CIT v. MAF Academy (P.) Ltd. 2014 TaxPub(DT) 0087 (Del-HC) Distinguished on CIT v. Ultra Modern Exports Pvt Ltd. 2013 TaxPub(DT) 0917 (Del-HC) Followed CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) Followed CIT v. Dwarikadhish Investment (P) Ltd. 2008 TaxPub(DT) 1191 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0374 (Del-HC) : (2011) 037 (I) ITCL 0456 : (2011) 330 ITR 0298 : (2011) 239 CTR 0478 : (2010) 194 TAXMAN 0043 : (2010) 045 DTR 0281CIT v. Dwarkadhish Investment (P) Ltd. SUBSCRIBE FOR FULL CONTENT