Case Laws Analysis Relied on Jai Prakash Gupta v. ITO 2021 TaxPub(DT) 3247 (Kol-Trib) Relied on Shyam Sunder Infrastructure (P) Ltd. v. ITO 2021 TaxPub(DT) 2771 (Del-Trib) Supported in Dy. CIT v. Shradha Tradelinks (P) Ltd. 2021 TaxPub(DT) 2132 (Mum-Trib) Applied on Karan Khurana v. ITO 2021 TaxPub(DT) 1525 (Del-Trib) Relied on Akik Marketing India (P) Ltd. v. ITO 2020 TaxPub(DT) 4749 (Del-Trib) Relied on Taruna Verma v. ITO 2019 TaxPub(DT) 7716 (Del-Trib) Followed on Divya Secfin (P) Ltd. v. ITO 2019 TaxPub(DT) 7673 (Kol-Trib) Distinguished on Spicy Sangria Hotels (P) Ltd. v. ITO 2019 TaxPub(DT) 7411 (Bom-HC) Relied on Raghvi Finance Ltd. v. ITO 2019 TaxPub(DT) 7242 (Del-Trib) Relied on Dy. CIT v. Senorita Enterprises (P) Ltd. 2019 TaxPub(DT) 5139 (Del-Trib) Supported by on SBS Realtors (P) Ltd. v. ITO 2019 TaxPub(DT) 1991 (Del-Trib) Relied on Devansh Exports v. ACIT 2018 TaxPub(DT) 6747 (Kol-Trib) Followed on DCIT v. Zeco Aircon Ltd. 2018 TaxPub(DT) 5202 (Del-Trib) Relied on Sunil Agarwal v. ITO 2018 TaxPub(DT) 4318 (Del-Trib) Relied on Deepraj Hospital (P) Ltd. & Anr. v. ITO 2018 TaxPub(DT) 3212 (Agra-Trib) Distinguished on Rakesh Gupta v. CIT 2018 TaxPub(DT) 2542 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 692 of 20162017 TaxPub(DT) 1791 (Del-HC) : (2017) 395 ITR 0677 SUBSCRIBE FOR FULL CONTENT