Case Laws Analysis Followed on Rajat Minerals (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 0483 (Ranchi-Trib) Relied on ACIT v. Siyaram Exports India (P) Ltd. 2019 TaxPub(DT) 4664 (Jp-Trib) Followed on Chaitanya Infrastructure (P) Ltd. v. ACIT 2018 TaxPub(DT) 7857 (Rkt-Trib) Relied Pr. CIT v. Saumya Construction Pvt. Ltd. 2016 TaxPub(DT) 3466 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Appeal Nos. 936 with 937 of 20172017 TaxPub(DT) 5548 (Guj-HC) : (2018) 305 CTR 0421 : (2018) 252 TAXMAN 0407 SUBSCRIBE FOR FULL CONTENT