Case Laws Analysis Distinguished Income Tax Officer v. Smt. Gurinder Kaur 2006 TaxPub(DT) 1703 (Del-Trib) Followed Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Followed S. Narayanappa & Ors. v. CIT 1967 TaxPub(DT) 0198 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 7026/Del/20142018 TaxPub(DT) 2306 (Del-Trib) SUBSCRIBE FOR FULL CONTENT