Case Laws Analysis Followed Deniel Merchants (P) Ltd. & Anr. v ITO & Anr. 2017 TaxPub(DT) 5217 (SC) Relied Rajmandir Estates (P) Ltd. v. Pr. CIT 2016 TaxPub(DT) 2834 (Cal-HC) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied CIT v. Shree Manjunathesware Packing Products & Camphor Works 1998 TaxPub(DT) 1027 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1716/Del/20172018 TaxPub(DT) 3835 (Del-Trib) SUBSCRIBE FOR FULL CONTENT