Case Laws Analysis Followed Frigoglas India Pvt. Ltd. v. Dy. CIT 2016 TaxPub(DT) 2125 (Del-Trib) Followed CIT v. Abhinandan Investment Ltd. 2015 TaxPub(DT) 4893 (Del-HC) Followed CIT v. Ekl Appliances Ltd. 2012 TaxPub(DT) 2071 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 123/2017 & C.M. Appl. No. 4663/20172018 TaxPub(DT) 4384 (Del-HC) SUBSCRIBE FOR FULL CONTENT