Case Laws Analysis Relied on Parwinder Singh Sahni v. ACIT 2019 TaxPub(DT) 1378 (Chd-Trib) Followed Liberty India v. CIT 2009 TaxPub(DT) 2027 (SC) Followed Pandian Chemicals Ltd. v. CIT 2003 TaxPub(DT) 1233 (SC) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied Banta Singh Kartar Singh v. CIT 1980 TaxPub(DT) 0781 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 2810 (Chd-Trib) : (2015) 171 TTJ 0697 : (2015) 122 DTR 0299 : (2015) 041 ITR (Trib) 0486 Hycron Electronics & Ors. v. ITO & Ors. SUBSCRIBE FOR FULL CONTENT