Case Laws Analysis Relied on Mukesh Mittal v. ITO 2021 TaxPub(DT) 1777 (Del-Trib) Relied on Ritu Jain v. ACIT 2020 TaxPub(DT) 5277 (Del-Trib) Affirmed Pr. CIT v. Adamine Constructions (P.) Ltd. 2018 TaxPub(DT) 7306 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersSpecial Leave Petition (Civil) Diary No. 33542 of 20182018 TaxPub(DT) 7167 (SC) : (2018) 259 TAXMAN 0131 SUBSCRIBE FOR FULL CONTENT