Case Laws Analysis Followed Pr. CIT v. Best Infrastructure (India) (P) Ltd. 2017 TaxPub(DT) 3839 (Del-HC) Followed CIT v. Kabul Chawla 2015 TaxPub(DT) 3486 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 0371 (Del-Trib) SUBSCRIBE FOR FULL CONTENT