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From the Courts »
 Gail (India) Ltd., 16, Bhikaji Cama Place, New Delhi Vs DCIT-LTU Delhi Large Tax Payer Unit, NBCC Plaza Pushp Vihar, Sector
 Nokia India Pvt. Ltd, TEC, Level 18, DLF Cyber City, PhaseIII, Building No. 5, Tower A, Gurgaon Vs CIT, New Delhi
 CIT(A) ought to analyse nature of service undertaken by assessee and Taxation of fees for Technical Services: ITAT
 Smt. Asha Dhingra, H.No.2004, Sector-9, Faridabad vs Income Tax Officer Ward 1(1) Faridabad
 M/s Tyagi and Co 8 Virk Nagar Near St Marys School Assandh Panipat Haryana Vs Income Tax Officer Ward 3 Panipat Haryana
 Shri Samundar Vijay Jain, C-18, Preet Vihar, New Delhi Vs. Assistant Commissioner of Income Tax, Circle-59(1), New Delhi.
 Ms Rajni Jain, E-109, Narwana Apartments, I.P. Extension, Patparganj, Delhi vs. Income Tax Officer, Ward 55(1), Faridabad.
 Varun Gupta, C52, Shakti Nagar Extension, Delhi Vs ITO, Ward47(4), Room No. 406, 4th Floor, BlockD, Pratyakash Kar Bhawan, Civic Centre, JL Nehru Marg, New Delhi
 ACIT, Central Circle-26, New Delhi Vs. Anurag Dalmia, 2 nd Floor, Indraprakash Building, 21 Barakhamba Road, New Delhi
 ACIT, Central Circle 16 New Delhi Vs. Smt. Vinita Chaurasia, 575, Double Storey Flats New Rajendra Nagar, New Delhi 110 060.
 M/s. Gangeshwari Metals Pvt. Ltd Shop No.4, 169, Shivkhand Vishwakarma Nagar, Jhilmil Delhi Vs. ITO, Ward 11 (3), New Delhi

M/s. Gujarat Guardian Ltd. 4-7/C, DDA Shopping Centre New Friends Colony New Delhi Vs DCIT, Circle 10(2) New Delhi.
July, 28th 2020

Appellant, Gujarat Guardian Ltd. (hereinafter referred to as the ‘appellant’) by filing the present appeal sought to set aside the impugned order dated 05.09.2016 passed by the Commissioner of Income - tax (Appeals)-35, New Delhi on the grounds inter alia that :-

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