Case Laws Analysis Followed on ACIT v. UCO Bank 2020 TaxPub(DT) 2577 (Kol-Trib) Affirmed Pr. CIT v. State Bank of Patiala 2018 TaxPub(DT) 6816 (P&H-HC) Followed on Rajasthan State Industrial Development & Investment Corpn. Ltd. v. Dy. CIT 2018 TaxPub(DT) 5813 (Jp-Trib) Followed Pr. CIT v. State Bank of Patiala 2017 TaxPub(DT) 1049 (P&H-HC) Followed Pr. CIT v. State Bank of Patiala 2017 TaxPub(DT) 0407 (P&H-HC) Followed on Pr. CIT v. State Bank of Patiala 2017 TaxPub(DT) 0407 (P&H-HC) Relied on CIT v. State Bank of Patiala 2016 TaxPub(DT) 3910 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 244 of 20162017 TaxPub(DT) 0407 (P&H-HC) : (2017) 391 ITR 0218 : (2017) 245 TAXMAN 0273 SUBSCRIBE FOR FULL CONTENT