Case Laws Analysis Followed on M.L. Singhi & Associates (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 1211 (Del-Trib) Followed CIT v. Kabul Chawla 2015 TaxPub(DT) 3486 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6397 (Del-Trib) SUBSCRIBE FOR FULL CONTENT