Case Laws Analysis Referred on Niagara Hotels & Builders (P) Ltd. v. ACIT 2018 TaxPub(DT) 0108 (Del-Trib) Distinguished on Manpreet Singh v. ITO 2015 TaxPub(DT) 0539 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 1284 (Cal-HC) : (2000) 244 ITR 0001 : (2000) 161 CTR 0470 : (2000) 113 TAXMAN 0313Mukherjee Estate (P) Ltd. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT