Case Laws Analysis Relied Estate of Late Tukojirao Holkar v. Commissioner of Wealth Tax 1997 TaxPub(DT) 0244 (MP-HC) Relied CIT v. Multiplan India (P) Ltd. 1991 TaxPub(DT) 1420 (Del-Trib) Relied CIT v. B.N. Bhattachargee & Anr. 1979 TaxPub(DT) 1026 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 4535 (Del-Trib) SUBSCRIBE FOR FULL CONTENT