Case Laws Analysis Relied on Tata Sons Ltd. v. Asstt. CIT 2016 TaxPub(DT) 2145 (Mum-Trib) Distinguished on Harvinder Singh Jaggi v. Asstt. CIT 2014 TaxPub(DT) 1938 (Chen-Trib) Distinguished on CIT v. S.S. Ahluwalia 2014 TaxPub(DT) 1647 (Del-HC) Dissented on Maheshwari Agro Industries v. UOI 2012 TaxPub(DT) 0739 (Raj-HC) Followed on Taneja Developers & Infrastructure Ltd. v. Asstt. CIT & Ors. 2010 TaxPub(DT) 0376 (Del-HC) Followed on Soul v. Dy. CIT 2010 TaxPub(DT) 0164 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 2033 (Del-HC) : (2008) 023 (I) ITCL 0435 : (2008) 307 ITR 0103 : (2008) 217 CTR 0292 : (2008) 171 TAXMAN 0241 : (2008) 008 DTR 0145Valvoline Cummins Ltd. v. Dy. CIT & Ors. SUBSCRIBE FOR FULL CONTENT