Case Laws Analysis Applied on ITO v. APJ Construction (P) Ltd. 2020 TaxPub(DT) 0027 (Del-Trib) Distinguished on ITO v. Blisswood Green Infrastructure & Developers (P) Ltd. 2019 TaxPub(DT) 1095 (Del-Trib) Relied on ITO v. Sohail Financials Ltd 2018 TaxPub(DT) 6558 (Del-Trib) Followed on CIT v. MAF Academy (P.) Ltd. 2014 TaxPub(DT) 0087 (Del-HC) Relied A. Govindarajulu Mudaliar v. CIT 1958 TaxPub(DT) 0195 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 0501 (Del-HC) : (2014) 056 (I) ITCL 0470 : (2014) 264 CTR 0258 : (2013) 096 DTR 0281 SUBSCRIBE FOR FULL CONTENT