Case Laws Analysis Followed on Sanjeev Malhotra v. DCIT 2020 TaxPub(DT) 4399 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersSPECIAL Civil Application No. 8202 of 19972002 TaxPub(DT) 1549 (Guj-HC) : (2002) 257 ITR 0335Sagar Enterprises v. Assistant Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT