Case Laws Analysis Followed on Empire Tubewells (P) Ltd. v. DCIT 2019 TaxPub(DT) 0969 (Del-Trib) Followed on Iqbal Singh Dahiya v. ITO 2018 TaxPub(DT) 7592 (Del-Trib) Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 2094 (Del-Trib) : (2017) 058 ITR (Trib) 0084 SUBSCRIBE FOR FULL CONTENT