Case Laws Analysis Followed on Giggle Infotech (P) Ltd. v. ITO 2020 TaxPub(DT) 0080 (Del-Trib) Relied on Concord Drugs Ltd. v. Dy. CIT 2019 TaxPub(DT) 2127 (Hyd-Trib) Followed on Munir Ismail Voraji v. ITO 2017 TaxPub(DT) 1713 (Guj-HC) Distinguished on Sysarris Software (P.) Ltd. v. Dy. CIT 2016 TaxPub(DT) 1428 (Bang-Trib) Relied on CIT v. Vishishth Chay Vyapar Ltd. 2015 TaxPub(DT) 5085 (Del-HC) Distinguished on Prabhu Dayal Rangwala & Ors. v. CIT 2015 TaxPub(DT) 2248 (Del-HC) Followed on CIT & Anr. v. Baldev Plaza 2013 TaxPub(DT) 2696 (All-HC) Relied on Arvind Polycot Ltd. v. Chandra Ram 2013 TaxPub(DT) 1272 (Guj-HC) Relied on CIT & Anr. v. Vridnaban Real Estate (P) Ltd. 2013 TaxPub(DT) 0049 (All-HC) Applied on Vinayak Builders v. Bd Garsar (Or) Successor 2012 TaxPub(DT) 2394 (Guj-HC) Applied on Bhagwan Chand Kawad v. ITO 2012 TaxPub(DT) 2290 (Jod-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 1530 (SC) : (2011) 037 (I) ITCL 0417 : (2010) 328 ITR 0515 : (2010) 236 CTR 0226 : (2011) 197 TAXMAN 0203 : (2010) 047 DTR 0288Asstt. CIT v. Dhariya Construction Co. SUBSCRIBE FOR FULL CONTENT