Case Laws Analysis Relied on Dy. CIT v. Dr. Kusum Nangia 2021 TaxPub(DT) 0582 (Del-Trib) Distinguished on Asstt. CIT v. Punjab Urban Development Authority 2014 TaxPub(DT) 1683 (Chd-Trib) Distinguished on Rajni Gugnani & Ors. v. CIT 2014 TaxPub(DT) 1390 (P&H-HC) Relied on Deep Malhotra & Ors. v. Chief CIT & Ors. 2009 TaxPub(DT) 1960 (P&H-HC) Relied on M.I. Builders (P) Ltd. v. ITO 2008 TaxPub(DT) 0981 (Luck-Trib) Distinguished West Bengal State Electricity Board v. Deputy CIT & Anr. 2005 TaxPub(DT) 1451 (Cal-HC) Dissented K.K. Loomba v. CIT & Ors. 2000 TaxPub(DT) 0456 (Del-HC) Dissented on K.K. Loomba v. CIT & Ors. 2000 TaxPub(DT) 0456 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Writ Petn. No. 1156 of 19961996 TaxPub(DT) 1020 (P&H-HC) : (1996) 220 ITR 0446 : (1996) 135 CTR 0008 : (1996) 089 TAXMAN 0536Lt. Col. Paramjit Singh v. Commissioner of Income Tax & Anr. SUBSCRIBE FOR FULL CONTENT