Case Laws Analysis Relied Pr. CIT v. Meeta Gutgutia 2017 TaxPub(DT) 1767 (Del-HC) Relied CIT v. Kabul Chawla 2015 TaxPub(DT) 3486 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 994/Chd/20172018 TaxPub(DT) 6736 (Chd-Trib) SUBSCRIBE FOR FULL CONTENT