Case Laws Analysis Followed on Hanish Singla v. ITO 2021 TaxPub(DT) 0329 (Del-Trib) Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Followed Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 0602 (Del-HC) : (2015) 370 ITR 0771 SUBSCRIBE FOR FULL CONTENT