SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 5397 (Chd-Trib) : (2021) 186 ITD 0331 IN THE ITAT, CHANDIGARH BENCH DIVA SINGH, J.M. Mahinder Singh v. ITO ITA No. 1077/Chd/2019 SUBSCRIBE FOR FULL CONTENT