Case Laws Analysis REFERRED Pr. CIT v. Manzil Dineshkumar Shah 2018 TaxPub(DT) 2717 (Guj-HC) REFERRED Pr. CIT v. Meenakshi Overseas (P.) Ltd. 2017 TaxPub(DT) 1791 (Del-HC) REFERRED Kishinchand Chellaram v. CIT 1980 TaxPub(DT) 1130 (SC) REFERRED Chhugamal Rajpal v. S.P. Chaliha & Ors. 1971 TaxPub(DT) 0314 (SC) REFERRED Dhakeswari Cotton Mills Ltd. v. CIT 1954 TaxPub(DT) 0123 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 2177 (Del-Trib)IN THE ITAT, DELHI BENCH SUBSCRIBE FOR FULL CONTENT OR Try Reload the Page