Case Laws Analysis Relied on Mukesh Ramanlal Gandhi v. Addl. CIT 2017 TaxPub(DT) 5485 (Mum-Trib) Applied Sanjeev Lal Etc. Etc. v. CIT & Anr. 2014 TaxPub(DT) 2721 (SC) Relied CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Relied Vikrant Tyres Ltd. v. Income Tax Officer 2001 TaxPub(DT) 1110 (SC) Relied Bharat Commerce & Industries Ltd. v. CIT & Anr. 1994 TaxPub(DT) 1176 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 2049/Del/20092015 TaxPub(DT) 0648 (Del-Trib) : (2015) 064 (II) ITCL 0148 : (2015) 154 ITD 0369 : (2015) 168 TTJ 0480 : (2015) 115 DTR 0099 SUBSCRIBE FOR FULL CONTENT