Case Laws Analysis Supported by on Sanjeev Singh v. Pr. CIT 2019 TaxPub(DT) 2706 (Del-Trib) Relied on Kumud Lohiya v. ITO 2015 TaxPub(DT) 4021 (Jod-Trib) Relied on Infinity Infotech Parks Ltd. v. Dy. CIT 2015 TaxPub(DT) 2749 (Kol-Trib) Relied on William Britto v. CIT 2015 TaxPub(DT) 2613 (Panaji-Trib) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied CIT v. Seshasayee Paper & Boards Ltd. 2000 TaxPub(DT) 0243 (Mad-HC) Followed on CIT v. Hindustan Marketing & Advertising Co. Ltd. 1994 TaxPub(DT) 0704 (Del-Trib) Relied Commissioner of Wealth Tax v. Prithvi Raj & Co. 1993 TaxPub(DT) 0196 (Del-HC) Relied J.P. Srivastava & Sons (Kanpur) Ltd. v. CIT 1978 TaxPub(DT) 0231 (All-HC) Relied Gee Vee Enterprises v. Additional CIT & Ors. 1975 TaxPub(DT) 0267 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 1165 of 20072010 TaxPub(DT) 2250 (Del-HC) : (2011) 039 (I) ITCL 0344 : (2012) 341 ITR 0166 : (2010) 046 DTR 0097 SUBSCRIBE FOR FULL CONTENT