Case Laws Analysis Relied CIT v. Sinhgad Technical Education Society 2017 TaxPub(DT) 3941 (SC) Relied Pr. CIT v. Meeta Gutgutia 2017 TaxPub(DT) 1767 (Del-HC) Distinguished Dayawanti v. CIT 2016 TaxPub(DT) 4888 (Del-HC) Distinguished E.N. Gopakumar v. CIT 2016 TaxPub(DT) 4661 (Ker-HC) Relied CIT v. Gurinder Singh Bawa 2016 TaxPub(DT) 3900 (Bom-HC) Relied Principal CIT v. Kurele Paper Mills P. Ltd. 2016 TaxPub(DT) 1068 (Del-HC) Relied CIT v. Kabul Chawla 2015 TaxPub(DT) 3486 (Del-HC) Followed CIT v. Kabul Chawla 2015 TaxPub(DT) 3486 (Del-HC) Relied CIT v. Continental Warehousing Corpn Ltd. 2015 TaxPub(DT) 2182 (Bom-HC) Distinguished CIT v. Raj Kumar Arora 2014 TaxPub(DT) 3949 (All-HC) Relied Jai Steel (India) v. Asstt. CIT 2013 TaxPub(DT) 1647 (Raj-HC) Followed Commissioner of Income-tax v. Anil Kumar Bhatia 2013 TaxPub(DT) 0245 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 4968 (Del-Trib) : (2018) 066 ITR (Trib) 0306 SUBSCRIBE FOR FULL CONTENT