Case Laws Analysis Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Distinguished MAK Data (P.) Ltd. v. Commissioner of Income-tax 2013 TaxPub(DT) 2358 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 61 of 20092015 TaxPub(DT) 2858 (Karn-HC) SUBSCRIBE FOR FULL CONTENT