Case Laws Analysis Distinguished on Asstt. CIT v. Akshar Developers 2021 TaxPub(DT) 1888 (Mum-Trib) Distinguished on UMG Properties (P) Ltd. v. ACIT 2020 TaxPub(DT) 3376 (Del-Trib) Distinguished on Vignette India (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 7170 (Del-Trib) Distinguished on CIT v. Soundarrajan Parthasarathy 2019 TaxPub(DT) 6052 (Mad-HC) Followed on Kulwant Singh v. ITO 2019 TaxPub(DT) 5731 (Chd-Trib) Relied on Dy. CIT v. Kobelco Construction Equipment India (P) Ltd. 2019 TaxPub(DT) 0335 (Del-Trib) Followed on Pr. CIT v. American Express India (P) Ltd. 2018 TaxPub(DT) 5977 (Del-HC) Distinguished on Pr. CIT v. Manzoor Ahmad Walvir 2018 TaxPub(DT) 0152 (J&K-HC) Relied on CIT v. Brawn Pharmaceuticals Ltd. 2017 TaxPub(DT) 1609 (Del-HC) Distinguished on Dy. CIT v. Core Carbons (P) Ltd. 2017 TaxPub(DT) 0952 (Chen-Trib) Distinguished on Pr. CIT v. Torque Pharmaceuticals P. Ltd. 2016 TaxPub(DT) 4857 (P&H-HC) Distinguished on Asstt. CIT v. Navratan Techbuild (P) Ltd. 2016 TaxPub(DT) 0280 (Ind-Trib) Distinguished on ACIT v. Leather Sellers 2015 TaxPub(DT) 4488 (Luck-Trib) Relied on Crown Advertising & Marketing (P) Ltd. v. ITO 2015 TaxPub(DT) 4201 (Del-Trib) Distinguished on Asstt. CIT v. Torque Pharmaceuticals (P) Ltd. 2015 TaxPub(DT) 3873 (Chd-Trib) Distinguished on Saluja Cotex (P) Ltd. v. ITO 2015 TaxPub(DT) 3181 (Chd-Trib) Distinguished on CIT v. Dalmia Dyechem Industries Ltd. 2015 TaxPub(DT) 2965 (Bom-HC) Distinguished on CIT v. S.M. Construction 2015 TaxPub(DT) 2000 (Bom-HC) Distinguished on Meridian Impex v. Asstt. CIT 2014 TaxPub(DT) 2935 (Rkt-Trib) Distinguished on Harish Voovaya Shetty v. ITO 2014 TaxPub(DT) 2861 (Mum-Trib) Followed on Asstt. CIT v. Vinay A. Joneja 2014 TaxPub(DT) 2647 (Pune-Trib) Followed on Deraj Agrotech Ltd. v. ITO 2014 TaxPub(DT) 2036 (Mum-Trib) Relied on Apex Urban Co-operative Bank of Maharashtra & Goa Ltd. v. ITO 2014 TaxPub(DT) 1760 (Mum-Trib) Concurred with on Sharma Alloys (India) Ltd. v. ITO 2013 TaxPub(DT) 2162 (Mad-HC) Distinguished on Harsha H. Javeri v. Dy. CIT 2013 TaxPub(DT) 1190 (Mum-Trib) Relied on CIT v. Morgan Finvest (P.) Ltd. 2013 TaxPub(DT) 0609 (Del-HC) Relied on Sundaram Finance Ltd. v. Dy. CIT 2013 TaxPub(DT) 0297 (Mad-HC) Relied on Karan Raghav Exports (P) Ltd. v. CIT 2012 TaxPub(DT) 1739 (Del-HC) Applied on Mahindra Intertrade Ltd. v. Dy. CIT 2012 TaxPub(DT) 1013 (Mum-Trib) Followed on Asstt. CIT v. Gobind Ambady 2012 TaxPub(DT) 0963 (Del-Trib) Distinguished on Dy. CIT v. Madhu Raj Lalwani 2012 TaxPub(DT) 0599 (Del-Trib) Followed on Paswara Petrochem Ltd. v. Asstt. CIT 2011 TaxPub(DT) 2130 (Del-Trib) Distinguished on Hero Honda Motors Ltd. v. Dy. CIT 2011 TaxPub(DT) 2101 (Del-Trib) Relied on Dy. CIT v. Lekh Raj Lalwani & Ors. 2011 TaxPub(DT) 1102 (Del-Trib) Distinguished on CIT v. B.B. Singhal 2011 TaxPub(DT) 0784 (P&H-HC) Distinguished CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 7 of 20102010 TaxPub(DT) 1957 (Del-HC) : (2011) 037 (I) ITCL 0408 : (2010) 327 ITR 0510 : (2010) 233 CTR 0465 : (2010) 191 TAXMAN 0179 : (2010) 040 DTR 0249 SUBSCRIBE FOR FULL CONTENT
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