iv) CIT vs. Navodaya Castles Pvt. Ltd.(2014) 367 ITR 0306 (v) CIT vs. N Tarika Properties Investment Pvt. Ltd. (2013)86 CCH 0368 (vi) ITO vs. Vaibhav Cotton Pvt. Ltd. (2012) 20 ITJ 422 Trib. – Indore (vii) ITO vs. M/s. Saaj Plastic Industries Pvt. Ltd. (2012) 20 ITJ 103 (Trib.) Indore 15. Ld. Counsel for the assessee submitted that