Case Laws Analysis REFERRED CIT v. H.P. Housing Board 2012 TaxPub(DT) 0666 (HP-HC) REFERRED Viswapriya Financial Services & Securities Ltd. v. CIT 2002 TaxPub(DT) 1668 (Mad-HC) REFERRED Ghaziabad Development Authority v. Dr. N.K. Gupta 2002 TaxPub(DT) 1659 (NCDRC) REFERRED Bikram Singh & Ors. v. Land Acquisition Collector & Ors. 1997 TaxPub(DT) 0725 (SC) REFERRED CIT v. Sham Lal Narula 1963 TaxPub(DT) 0091 (Punj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 5846 (Cal-HC) : (2019) 413 ITR 0082 : (2019) 306 CTR 0601 : (2018) 257 TAXMAN 0570 SUBSCRIBE FOR FULL CONTENT