Case Laws Analysis Followed on Malay Shrivastava v. Dy. CIT 2018 TaxPub(DT) 4394 (MP-HC) Followed Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 0384 (Del-HC) : (2014) 055 (I) ITCL 0322 : (2014) 362 ITR 0460 SUBSCRIBE FOR FULL CONTENT