Case Laws Analysis Followed CIT v. Sinhgad Technical Education Society 2017 TaxPub(DT) 3941 (SC) Followed CIT v. Kabul Chawla 2015 TaxPub(DT) 3486 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1684/Del/20122018 TaxPub(DT) 0070 (Del-Trib) SUBSCRIBE FOR FULL CONTENT