Case Laws Analysis Relied on Shri Saif Ali Khan v. Asstt. CIT 2012 TaxPub(DT) 0311 (Mum-Trib) Followed B.M. Gupta & Sons (HUF) v. Asstt. CIT 2008 TaxPub(DT) 0477 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 1492 (Del-HC) : (2011) 334 ITR 0358 SUBSCRIBE FOR FULL CONTENT