Case Laws Analysis Relied on Mani Square Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3121 (Kol-Trib) Relied on C.P Re-Rollers Ltd. v. DCIT 2019 TaxPub(DT) 2230 (Kol-Trib) Relied on Hardik Satish Sharma v. ITO 2019 TaxPub(DT) 1763 (Ahd-Trib) Relied on ITO v. Splendour Villa Makers (P) Ltd. 2018 TaxPub(DT) 5942 (Kol-Trib) Followed on Asstt. CIT v. Dilip Chimanlal Gandhi 2018 TaxPub(DT) 4889 (Mum-Trib) Relied on Venu Myneni v. ITO (International Taxation) 2018 TaxPub(DT) 3652 (Hyd-Trib) Relied on Topline Buildtech Pvt. Ltd. v. DCIT 2018 TaxPub(DT) 2066 (Del-Trib) Followed on Gulshan Verma v. Dy. CIT 2015 TaxPub(DT) 4244 (Chd-Trib) Applied on ITO v. Neelkanth Finbuild Ltd. 2015 TaxPub(DT) 1366 (Del-Trib) Followed on ITO v. Raj Rani 2015 TaxPub(DT) 0756 (Del-Trib) Followed on Asstt. CIT v. Radheshyam Agarwal 2012 TaxPub(DT) 3358 (Kol-Trib) Relied on Tolaram Daga v. CIT 1966 TaxPub(DT) 0106 (Assam-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 5 of 20032003 TaxPub(DT) 1401 (Gau-HC) : (2003) 264 ITR 0254 : (2003) 185 CTR 0635 : (2004) 136 TAXMAN 0213Nemi Chand Kothari v. CIT & Anr. SUBSCRIBE FOR FULL CONTENT