Case Laws Analysis Followed on Maheswari Megaventures Ltd. v. Asstt. CIT 2021 TaxPub(DT) 2555 (Hyd-Trib) Followed on Dy. CIT v. GVK Energy Ltd. 2021 TaxPub(DT) 1853 (Hyd-Trib) Relied on High Energy Batteries India Ltd. v. ITO 2021 TaxPub(DT) 0461 (Chen-Trib) Followed on Pr. CIT v. SNJ Distillers (P) Ltd. 2021 TaxPub(DT) 0119 (Mad-HC) Followed on DCIT v. SNJ Distillers (P) Ltd. 2020 TaxPub(DT) 4872 (Chen-Trib) Relied on Express News Papers (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 3337 (Mad-HC) Followed on Unipres India (P) Ltd. v. ITO 2019 TaxPub(DT) 7908 (Chen-Trib) Followed on Indian Bank v. Dy. CIT 2019 TaxPub(DT) 6157 (Chen-Trib) Followed on Ardor Structures (P) Ltd. v. DCIT 2019 TaxPub(DT) 2661 (Ahd-Trib) Followed on ITO v. Dreamz Met Construction Projects (P) Ltd. 2019 TaxPub(DT) 1280 (Kol-Trib) Followed on ITO v. Splendour Villa Makers (P) Ltd. 2018 TaxPub(DT) 5942 (Kol-Trib) Relied on DCIT v. L & T Power Development Ltd. 2018 TaxPub(DT) 5209 (Mum-Trib) Followed on J.M. Baxi & Co. v. Dy. CIT 2018 TaxPub(DT) 2301 (Mum-Trib) Relied on REPCO Home Finance Ltd. v. Asstt. CIT 2018 TaxPub(DT) 2016 (Chen-Trib) Followed on Kamat Hotels (India) Ltd. v. Dy. CIT 2018 TaxPub(DT) 0439 (Mum-Trib) Followed Redington (India) Ltd. v. Additional Commissioner of Income Tax 2017 TaxPub(DT) 0345 (Mad-HC) Followed on J.M. Baxi & Co. v. Dy. CIT 2015 TaxPub(DT) 5063 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 1144 (Mad-HC) : (2017) 248 TAXMAN 0055 SUBSCRIBE FOR FULL CONTENT