Case Laws Analysis Followed on Param Dairy Ltd. v. ACIT 2021 TaxPub(DT) 0098 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 1497 & 1591 (Ahd) of 20052011 TaxPub(DT) 0182 (Ahd-Trib) : (2011) 038 (II) ITCL 0477 : (2011) 136 TTJ 0033 : (2011) 007 ITR (Trib) 0114 SUBSCRIBE FOR FULL CONTENT