Shelly Mehta , Amritsar vs Assessee on 12 December, 2011
1 S.M. Wahi V. Assistant Director of Income Tax (International
Taxation) (2010) 47 DTR (Del) (Trib) 241
2 Vinod Poddar and Another (1994) 208 ITR 722 (Pat)
3 CIT v. Kkesr Kimam Karyalaya (2005) 278 ITR 596 (Del)
4 Gian Chand Gupta v. DCIT (2001) 72 TTJ (Del) 665.