Case Laws Analysis Relied on Dolphin Metal (India) Ltd. v. ITO 2021 TaxPub(DT) 1104 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 4452 (MP-HC) : (2017) 398 ITR 0161 : (2017) 251 TAXMAN 0122 SUBSCRIBE FOR FULL CONTENT