Case Laws Analysis Relied on Bharat Petroleum Corp. Ltd. v. Asstt. CIT 2018 TaxPub(DT) 7572 (Mum-Trib) Referred on Pr. CIT v. Jakhotia Plastics (P.) Ltd. 2018 TaxPub(DT) 1044 (Del-HC) Relied on Indu Lata Rangwala v. Dy. CIT 2016 TaxPub(DT) 2519 (Del-HC) Followed CIT v. Orient Craft Ltd. 2013 TaxPub(DT) 1623 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 3491 (Del-HC) : (2016) 236 TAXMAN 0494 : (2015) 127 DTR 0161 SUBSCRIBE FOR FULL CONTENT