Case Laws Analysis REFERRED Bright Enterprises (P) Ltd. v. CIT 2015 TaxPub(DT) 4562 (P&H-HC) REFERRED S.A. Builders Ltd. v. CIT & Anr. 2007 TaxPub(DT) 0834 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 465/20182020 TaxPub(DT) 2342 (P&H-HC)IN THE PUNJAB AND HARYANA HIGH COURT SUBSCRIBE FOR FULL CONTENT