Case Laws Analysis REFERRED CIT v. D.K. Garg 2017 TaxPub(DT) 2144 (Del-HC) REFERRED CIT v. Purushottam Jhawar 2016 TaxPub(DT) 0819 (AP-HC) REFERRED CIT v. D.K. Gupta 2008 TaxPub(DT) 2318 (Del-HC) REFERRED Bhaiyalal Shyam Behari v. CIT 2005 TaxPub(DT) 1235 (All-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 2437 (Ctk-Trib)IN THE ITAT, CUTTACK BENCH SUBSCRIBE FOR FULL CONTENT