Case Laws Analysis Relied on ITO v. Dhruv Bishwa Tewari 2018 TaxPub(DT) 7938 (Mum-Trib) Followed CIT v. Pruthvi Brokers & Shareholders Pvt. Ltd. 2012 TaxPub(DT) 2671 (Bom-HC) Relied CIT v. Jagriti Aggarwal 2011 TaxPub(DT) 1961 (P&H-HC) Relied Mrs. Prema P. Shah v. Income Tax Officer 2006 TaxPub(DT) 1019 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 69 (PN) of 20142015 TaxPub(DT) 2807 (Pune-Trib) : (2015) 069 SOT 0321 SUBSCRIBE FOR FULL CONTENT