Case Laws Analysis Followed on Kamlesh T. Basnsali v. ITO 2022 TaxPub(DT) 0201 (Mum-Trib) Followed on Riddhi Siddhi Construction v. DCIT 2020 TaxPub(DT) 5412 (Mum-Trib) Relied on DCIT v. ATC India Tower Corporation (P) Ltd. 2019 TaxPub(DT) 5041 (Mum-Trib) Relied on ACG Arts & Properties (P.) Ltd. v. Dy. CIT 2018 TaxPub(DT) 2993 (Mum-Trib) Followed on DCIT v. Maharashtra Steel Fabricators & Erectors 2018 TaxPub(DT) 2249 (Mum-Trib) Relied on Ralf Jems (P) Ltd. v. ITO & Vice-Versa 2018 TaxPub(DT) 0398 (Mum-Trib) Referred on Dy. CIT v. Amritlal P. Shah 2017 TaxPub(DT) 4917 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 1855 (Bom-HC) : (2015) 372 ITR 0619 SUBSCRIBE FOR FULL CONTENT