Case Laws Analysis Followed on Varij Builders (P) Ltd. v. ITO 2022 TaxPub(DT) 1443 (Ahd-Trib) Supported in S.A. Bhimaraja v. ITO 2021 TaxPub(DT) 4029 (Chen-Trib) Relied on Asstt. CIT v. Thriveni Earthmovers (P) Ltd. 2019 TaxPub(DT) 7284 (Chen-Trib) Referred on Citadel Fine Pharmaceuticals (P.) Ltd. v. Asstt. CIT 2018 TaxPub(DT) 1909 (Chen-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 1326 (Mad-HC) : (2017) 394 ITR 0733 : (2017) 295 CTR 0528 SUBSCRIBE FOR FULL CONTENT