Case Laws Analysis Relied on Shailesh G. Sheth v. ACIT 2018 TaxPub(DT) 0501 (Mum-Trib) Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 3665 (Bang-Trib) : (2015) 041 ITR (Trib) 0465 SUBSCRIBE FOR FULL CONTENT