Case Laws Analysis Followed on Vipul Modi v. Pr. CIT 2022 TaxPub(DT) 2380 (Mum-Trib) Followed on Adihemshree Financial v. Pr. CIT 2022 TaxPub(DT) 0003 (Mum-Trib) Relied on Tata Realty & Infrastructure Ltd. v. Pr. CIT 2021 TaxPub(DT) 2614 (Mum-Trib) Supported in Ruchi J Oil (P) Ltd. v. Pr. CIT 2021 TaxPub(DT) 1790 (Ind-Trib) Relied on Yash Dev Mahajan & Sons (HUF) v. Pr. CIT 2021 TaxPub(DT) 0680 (Del-Trib) Relied on Pr. CIT v. Uday Chakraborty 2018 TaxPub(DT) 6069 (Cal-HC) Followed on Right Tight Fastners (P) Ltd. v. Pr. CIT 2018 TaxPub(DT) 6044 (Mum-Trib) Referred on Sangeeta Jain v. Pr. CIT-II 2018 TaxPub(DT) 1265 (Del-Trib) Affirmed on CIT v. Nirav Modi 2017 TaxPub(DT) 0060 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 3506 (Bom-HC) : (2016) 071 (I) ITCL 0184 : (2017) 390 ITR 0292 : (2016) 241 TAXMAN 0255 : (2016) 138 DTR 0081 SUBSCRIBE FOR FULL CONTENT