Case Laws Analysis Relied on Modtech Industries & Ors. v. Dy. CIT 2021 TaxPub(DT) 5610 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 37/2021 & ITA No. 41/20212021 TaxPub(DT) 0936 (Del-HC) : (2021) 439 ITR 0089IN THE DELHI HIGH COURT SUBSCRIBE FOR FULL CONTENT