Case Laws Analysis Relied on Raman Sood v. ITO 2021 TaxPub(DT) 1621 (Del-Trib) Relied on R.S. Shares & Securities Ltd. v. ITO 2021 TaxPub(DT) 0714 (Del-Trib) Relied on Krish Impex (P) Ltd. v. ITO 2021 TaxPub(DT) 0202 (Del-Trib) Relied on VG Goldchem (P) Ltd. v. ITO 2020 TaxPub(DT) 5447 (Del-Trib) Applied on Asstt. CIT v. Kramski Stamping & Molding India (P) Ltd. 2020 TaxPub(DT) 4710 (Chen-Trib) Relied on ITO v. Randeep Investment (P) Ltd. 2019 TaxPub(DT) 2390 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 3140 (Del-HC) : (2018) 404 ITR 0312 SUBSCRIBE FOR FULL CONTENT