Case Laws Analysis Supported in Bharti Airtel Ltd. v. CIT (A) 2021 TaxPub(DT) 3360 (Mum-Trib) Relied on Yash Dev Mahajan & Sons (HUF) v. Pr. CIT 2021 TaxPub(DT) 0680 (Del-Trib) Followed on Goldjyoti Polymers v. CIT 2017 TaxPub(DT) 0815 (Ahd-Trib) Relied on Dev Raj Hi Tech Machines Ltd. v. Dy. CIT 2015 TaxPub(DT) 5083 (Asr-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 1573 (Del-HC) : (2010) 034 (I) ITCL 0575 : (2011) 335 ITR 0083 : (2010) 194 TAXMAN 0504 : (2010) 038 DTR 0305 SUBSCRIBE FOR FULL CONTENT