Case Laws Analysis Relied on Devbhumi Estates (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 5410 (Mum-Trib) Followed on Asstt. CIT v. E-City Projects Construction (P) Ltd. 2019 TaxPub(DT) 0951 (Mum-Trib) Referred on Tulsi Shipping (P) Ltd. v. ITO 2018 TaxPub(DT) 2290 (Mum-Trib) Distinguished on Enn Zen Enterprises (P) Ltd. v. Asstt. CIT 2016 TaxPub(DT) 0841 (Chd-Trib) Followed on JST Realty (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 0729 (Mum-Trib) Distinguished on Garg Dyeing & Processing Industries v. Assistant Commissioner of Income-tax 2013 TaxPub(DT) 0406 (Del-HC) Distinguished on Prestige Estate Projects (P) Ltd. v. Dy. CIT 2010 TaxPub(DT) 0803 (Bang-Trib) Applied on Harvindarpal Mehta (HUF) v. Dy. CIT 2010 TaxPub(DT) 0108 (Mum-Trib) Concurred with CIT v. Sanmar Holdings Ltd. 2005 TaxPub(DT) 0023 (Mad-HC) Affirmed Shambhu Investment (P) Ltd. v. CIT 2003 TaxPub(DT) 0948 (SC) Applied on Sultan Brors. (P) Ltd. v. CIT 1964 TaxPub(DT) 0259 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 64 of 19932001 TaxPub(DT) 1251 (Cal-HC) : (2001) 249 ITR 0047 : (2001) 168 CTR 0237 : (2001) 116 TAXMAN 0795CIT v. Shambhu Investment (P) Ltd. SUBSCRIBE FOR FULL CONTENT