Case Laws Analysis Relied Pr. CIT v. G&G Pharma India Ltd. 2015 TaxPub(DT) 4054 (Del-HC) Followed CIT v. Kabul Chawla 2015 TaxPub(DT) 3486 (Del-HC) Relied Signature Hotels (P) Ltd. v. ITO & Anr. 2011 TaxPub(DT) 1992 (Del-HC) Relied Haryana Acrylic Manufacturing Company v. CIT & Anr. 2009 TaxPub(DT) 1007 (Del-HC) Relied Duli Chand Singhania v. Assistant CIT 2004 TaxPub(DT) 1220 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 98/Rai/2012 & 187/Rai/20142018 TaxPub(DT) 3159 (Rai-Trib) : (2018) 193 TTJ 0001 SUBSCRIBE FOR FULL CONTENT