Case Laws Analysis Followed E.N. Gopakumar v. CIT 2016 TaxPub(DT) 4661 (Ker-HC) Followed Indu Lata Rangwala v. Dy. CIT 2016 TaxPub(DT) 2519 (Del-HC) Followed CIT v. Kabul Chawla 2015 TaxPub(DT) 3486 (Del-HC) Followed Commissioner of Income-tax v. Anil Kumar Bhatia 2013 TaxPub(DT) 0245 (Del-HC) Followed CIT v. Manish Build Well (P) Ltd. 2012 TaxPub(DT) 0712 (Del-HC) Followed Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC) Followed Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Followed National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Followed Keshav Mills Co. Ltd. v. CIT 1965 TaxPub(DT) 0263 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 7088 (Del-Trib) SUBSCRIBE FOR FULL CONTENT