Case Laws Analysis Relied on DCIT v. Indian Oil Petronas (P) Ltd. 2019 TaxPub(DT) 2445 (Kol-Trib) Followed on Montage Enterprises (P) Ltd. v. ACIT 2018 TaxPub(DT) 4781 (Del-Trib) Followed on CIT v. Shri Cement Ltd. 2018 TaxPub(DT) 4686 (Raj-HC) Relied on Pr. CIT v. Deepak Vegpro (P) Ltd. 2018 TaxPub(DT) 0268 (Raj-HC) Distinguished on Maruti Suzuki India Ltd. v. Addl. CIT 2017 TaxPub(DT) 4783 (Del-Trib) Followed on Bombay Dyeing & Mfg. Co. Ltd. v. Dy. CIT 2017 TaxPub(DT) 4612 (Mum-Trib) Followed on Dy. CIT v. Singla Cables 2016 TaxPub(DT) 1725 (Asr-Trib) Followed on ITO v. Hotel Vasundhara Palace 2016 TaxPub(DT) 0683 (Del-Trib) Followed on Liddle Manufacturing P. Ltd. v. ITO 2015 TaxPub(DT) 5121 (Asr-Trib) Followed on CIT v. Tripti Menthol Industries 2013 TaxPub(DT) 2226 (Guj-HC) Followed on Ford India (P.) Ltd. v. Dy. CIT 2013 TaxPub(DT) 2045 (Chen-Trib) Followed on Vinod Kumar Jain v. ITO 2013 TaxPub(DT) 0487 (Asr-Trib) Set aside Shree Balaji Alloys v. ITO 2010 TaxPub(DT) 1057 (Asr-Trib) Relied Vinod Behari Jain & Ors. v. ITO 2008 TaxPub(DT) 1395 (Pune-Trib) Applied Vinod Behari Jain & Ors. v. ITO 2008 TaxPub(DT) 1395 (Pune-Trib) Relied Sahney Steel & Press Works Ltd. Etc. Etc. v. CIT 1997 TaxPub(DT) 1342 (SC) Applied Sahney Steel & Press Works Ltd. Etc. Etc. v. CIT 1997 TaxPub(DT) 1342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0882 (J&K-HC) : (2011) 039 (I) ITCL 0274 : (2011) 333 ITR 0335 : (2011) 239 CTR 0070 : (2011) 198 TAXMAN 0122 : (2011) 051 DTR 0217 SUBSCRIBE FOR FULL CONTENT