Case Laws Analysis Followed on Dy. CIT v. Saamag Construction Ltd. 2019 TaxPub(DT) 5075 (Del-Trib) Distinguished on CIT v. Essence Commodities Ltd. 2015 TaxPub(DT) 0628 (MP-HC) Followed on Asstt. CIT v. Manoj Narain Aggarwal 2014 TaxPub(DT) 1404 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersI. T. A. No. 666 of 20092011 TaxPub(DT) 0936 (Del-HC) : (2011) 039 (I) ITCL 0492 : (2011) 332 ITR 0396 SUBSCRIBE FOR FULL CONTENT