Manju Kapoor Dalmia, New Delhi vs Assessee She further relied on the decision of ITAT Mumbai 'I' Bench in the case of Jawahar Lal Nehru Port Trust vs. DCIT (2010) 133 TTJ (Mumbai) 761 where the ITAT held as under :- Income Tax Appellate Tribunal - Delhi Cites 10 - Cited by 0 - Full Document