Case Laws Analysis Relied on Dy. CIT v. Sanverwala Jewellers (P) Ltd. 2021 TaxPub(DT) 6111 (Ind-Trib) Relied on DCIT v. Bhaijee Commodities (P) Ltd. 2019 TaxPub(DT) 4598 (Del-Trib) Relied on ITO v. Martin Burn Construction (P) Ltd. 2018 TaxPub(DT) 7883 (Kol-Trib) Relied on ITO v. XO Infotech Ltd. 2018 TaxPub(DT) 5495 (Del-Trib) Relied on Heat Flex Cables (P) Ltd. v. ITO 2018 TaxPub(DT) 5363 (Del-Trib) Relied on Topline Buildtech Pvt. Ltd. v. DCIT 2018 TaxPub(DT) 2066 (Del-Trib) Followed on ACIT v. TRN Energy (P) Ltd. & Vice-Versa 2018 TaxPub(DT) 0251 (Del-Trib) Applied on ITO v. Shreedham Construction (P) Ltd. 2017 TaxPub(DT) 5155 (Mum-Trib) Relied on Asstt. CIT v. Adamine Construction (P) Ltd. 2017 TaxPub(DT) 5033 (Del-Trib) Distinguished on ITO v. Om Machines (P) Ltd. 2015 TaxPub(DT) 2763 (Del-Trib) Distinguished on CIT v. MAF Academy (P.) Ltd. 2014 TaxPub(DT) 0087 (Del-HC) Relied on Asstt. CIT v. Core Healthcare Ltd. 2010 TaxPub(DT) 1375 (Ahd-Trib) Followed CIT v. Sophia Finance Ltd. 1994 TaxPub(DT) 0556 (Del-HC) Followed CIT v. Steller Investment Ltd. 1991 TaxPub(DT) 1347 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 1946 (Del-HC) : (2009) 025 (I) ITCL 0490 : (2008) 307 ITR 0334 : (2009) 221 CTR 0511CIT v. Value Capital Services (P) Ltd. SUBSCRIBE FOR FULL CONTENT