Case Laws Analysis Relied on Vrindavan Tayal v. ITO 2021 TaxPub(DT) 4397 (Ind-Trib) Relied on Ajay Kumar Balmukund Jhawar HUF v. ITO 2021 TaxPub(DT) 4196 (Ind-Trib) Followed on Shiv Narayan Sharma v. ACIT 2021 TaxPub(DT) 3632 (Ind-Trib) Followed on Sunita Gadde v. ITO 2021 TaxPub(DT) 2598 (Del-Trib) Relied on Ancon Chemplast (P). Ltd. v. ITO 2021 TaxPub(DT) 2451 (Del-Trib) Relied on Pradeep Kumar Sharma v. Dy. CIT 2021 TaxPub(DT) 1369 (Del-Trib) Relied on Kapoor Rice & General Mills v. ITO 2021 TaxPub(DT) 0076 (Chd-Trib) Relied on H.M. Constructions v. Asstt. CIT 2020 TaxPub(DT) 5537 (Karn-HC) Followed on Kuber Khanpan Udyog (P) Ltd. v. ACIT 2020 TaxPub(DT) 1079 (Del-Trib) Distinguished on Manvi Khandelwal v. ITO 2019 TaxPub(DT) 8133 (Del-Trib) Relied on Asstt. CIT v. Thriveni Earthmovers (P) Ltd. 2019 TaxPub(DT) 7284 (Chen-Trib) Relied on Late Harbhajan Singh Makkar v. ACIT 2019 TaxPub(DT) 7136 (Del-Trib) Relied on Thermax Ltd. v. DCIT 2019 TaxPub(DT) 6516 (Pune-Trib) Followed on DCIT v. Acro Exports Trade (P) Ltd. 2019 TaxPub(DT) 5838 (Mum-Trib) Relied on Karuturi Vijaya Bharathi v. ITO 2019 TaxPub(DT) 5391 (Visakhapatnam-Trib) Relied on Vcorp Mercantile (P) Ltd. v. ITO 2019 TaxPub(DT) 5387 (Del-Trib) Followed on Suresh Kumar Chug v. ITO 2019 TaxPub(DT) 0602 (Del-Trib) Followed on Dy. CIT v. Gyandeepkhemka 2019 TaxPub(DT) 0320 (Jp-Trib) Relied on Mondal Construction Co. Ltd. v. ACIT 2019 TaxPub(DT) 0158 (Kol-Trib) Relied on Anubhav Jain v. ITO 2018 TaxPub(DT) 7436 (Del-Trib) Followed on Asstt. CIT v. Dilip Chimanlal Gandhi 2018 TaxPub(DT) 4889 (Mum-Trib) Relied on Gopal Forex Pvt. Ltd. & Anr. v. ITO 2018 TaxPub(DT) 3918 (Del-Trib) Relied on Nirmala Agarwal v. Asstt. CIT 2018 TaxPub(DT) 3533 (Jp-Trib) Relied on E-City Projects Lucknow (P) Ltd. v. ACIT 2018 TaxPub(DT) 0954 (Ctk-Trib) Relied on Balaji Motion Pictures Ltd. v. Dy. CIT 2018 TaxPub(DT) 0537 (Mum-Trib) Relied on ITO v. IDM Agro Bio Tech Ltd. 2017 TaxPub(DT) 5499 (Mum-Trib) Relied on B.G. Memorial Trust v. CIT 2017 TaxPub(DT) 5046 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 5186 (SC) : (2015) 281 CTR 0241 : (2015) 127 DTR 0241 SUBSCRIBE FOR FULL CONTENT