Case Laws Analysis Followed CIT v. SSA’s Emerald Meadows 2018 TaxPub(DT) 0953 (Karn-HC) Followed Ashok Kumar Chordia v. DCIT 2018 TaxPub(DT) 0005 (Del-Trib) Followed Rajender Jain v. Asstt. CIT 2017 TaxPub(DT) 2094 (Del-Trib) Followed CIT v. SSAS Emerald Meadows 2016 TaxPub(DT) 4242 (SC) Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 7592 (Del-Trib) SUBSCRIBE FOR FULL CONTENT