Case Laws Analysis REFERRED CIT v. D.K. Garg 2017 TaxPub(DT) 2144 (Del-HC) REFERRED Bhaiyalal Shyam Behari v. CIT 2005 TaxPub(DT) 1235 (All-HC) REFERRED Kale Khan Mohammad Hanif v. CIT 1963 TaxPub(DT) 0420 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6010 (Del-HC) : (2018) 409 ITR 0346 : (2019) 307 CTR 0292IN THE DELHI HIGH COURT SUBSCRIBE FOR FULL CONTENT