Case Laws Analysis Followed on Kailash Chander Malhotra, HUF v. ACIT 2020 TaxPub(DT) 4037 (Del-Trib) Relied on C.S. Datamation Research Services (P) Ltd. v. ITO 2020 TaxPub(DT) 2499 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6513 (Del-Trib) SUBSCRIBE FOR FULL CONTENT