Case Laws Analysis Followed Estate of Late Tukojirao Holkar v. Commissioner of Wealth Tax 1997 TaxPub(DT) 0244 (MP-HC) Followed CIT v. Multiplan India (P) Ltd. 1991 TaxPub(DT) 1420 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 0849 (Jp-Trib) SUBSCRIBE FOR FULL CONTENT