Case Laws Analysis REFERRED CIT v. Kabul Chawla 2015 TaxPub(DT) 3486 (Del-HC) REFERRED All Cargo Global Logistics Ltd. & Ors. v. Dy. CIT 2012 TaxPub(DT) 2464 (Mum-Trib) REFERRED Indian Farms Fert. Co-operative Ltd. v. CIT 2008 TaxPub(DT) 0924 (Del-HC) REFERRED Nelco (India) (P) Ltd. v. CIT 2005 TaxPub(DT) 0541 (All-HC) REFERRED Kumar Jagdish Chandra Sinha (Dead) Through Lrs Etc. v. CIT 1996 TaxPub(DT) 1086 (SC) REFERRED CIT v. Suraj Pal Singh (Dead) By Lrs 1991 TaxPub(DT) 0895 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 5830 (Del-Trib) SUBSCRIBE FOR FULL CONTENT