Case Laws Analysis Distinguished on Genus Electrotech Ltd. v. UOI & 4 2017 TaxPub(DT) 4208 (Guj-HC) Relied P.S. Housing Finance (P) Ltd. & Ors. v. UOI & Ors. 2007 TaxPub(DT) 0425 (Cal-HC) Relied Sahara Airlines Ltd. & Ors. v. Director General of Income Tax (Investigation) & Ors. 2006 TaxPub(DT) 1327 (All-HC) Relied Rajesh Mahajan & Ors. v. CIT & Ors. 2002 TaxPub(DT) 1565 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 4641 (SC) : (2016) 388 ITR 0489 : (2017) 291 CTR 0230 : (2016) 144 DTR 0339 SUBSCRIBE FOR FULL CONTENT