Case Laws Analysis REFERRED Durlabhai Kanubhai Rajpara v. ITO 2019 TaxPub(DT) 2830 (Guj-HC) REFERRED Sumit Balkrishna Gupta v. Asstt. CIT 2019 TaxPub(DT) 1880 (Bom-HC) REFERRED Rajender Kumar Sehgal v. ITO 2018 TaxPub(DT) 8004 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersW.P.(C) No. 3258/20202020 TaxPub(DT) 2324 (Del-HC)IN THE DELHI HIGH COURT SUBSCRIBE FOR FULL CONTENT