Case Laws Analysis Followed on Sushmita Gupta & Anr. v. ACIT & Anr. 2019 TaxPub(DT) 0635 (Del-Trib) Relied on on Didar Singh v. Dy. CIT 2018 TaxPub(DT) 3038 (Asr-Trib) Followed on CIT v. Balaji Steel Profiles 2015 TaxPub(DT) 0711 (AP-HC) Followed CIT v. Shri Ramdas Motor Transport 1999 TaxPub(DT) 0812 (AP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 0435 (AP-HC) : (2014) 369 ITR 0171 : (2015) 122 DTR 0339 SUBSCRIBE FOR FULL CONTENT