Case Laws Analysis Relied on NSL Renewable Power (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 4044 (Hyd-Trib) Relied CIT v. Nameel Leathers & Uppers 2005 TaxPub(DT) 0907 (Mad-HC) Applied on T.S. Balaram, Income Tax Officer v. Volkart Brors. & Ors. 1971 TaxPub(DT) 0355 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 149 of 20002001 TaxPub(DT) 1148 (Del-HC) : (2001) 252 ITR 0040 : (2002) 172 CTR 0497 : (2002) 120 TAXMAN 0671CIT v. Richa & Co. INCOME TAX SUBSCRIBE FOR FULL CONTENT