Case Laws Analysis Relied on S. Suresh v. Asstt. CIT 2021 TaxPub(DT) 0877 (Chen-Trib) Supported by on Sayyed Hamid Ali v. ACIT 2020 TaxPub(DT) 0155 (Ind-Trib) Relied on ITO v. Toms Enterprises 2019 TaxPub(DT) 1897 (Coch-Trib) Relied on Khushpat J. Shah v. DCIT 2019 TaxPub(DT) 0332 (Mum-Trib) Relied on on Didar Singh v. Dy. CIT 2018 TaxPub(DT) 3038 (Asr-Trib) Relied on D.S. Agencies & Associates v. Addl. CIT 2015 TaxPub(DT) 5052 (Mum-Trib) Relied on Basant Bansal v. Asstt. CIT 2015 TaxPub(DT) 3023 (Jp-Trib) Followed on Rajnish Chaudhary (HUF) v. Addl. CIT 2015 TaxPub(DT) 1225 (Del-Trib) Applied on Ester Industries Ltd. v. CIT 2014 TaxPub(DT) 0143 (Del-HC) Applied on Asstt. CIT v. Maya Trading Co. 2013 TaxPub(DT) 1929 (Agra-Trib) Relied on E.V. Mathai & Sons v. Dy. CIT 2012 TaxPub(DT) 1103 (Coch-Trib) Relied on CIT v. Late H.R. Basavaraj 2012 TaxPub(DT) 0626 (Karn-HC) Followed on Hukum Chand Jain v. ITO 2011 TaxPub(DT) 1708 (Raj-HC) Followed on M. Narayanan & Bros. v. Asstt. CIT 2011 TaxPub(DT) 1610 (Mad-HC) Relied on ITO v. Zuberi Engineering Co. 2011 TaxPub(DT) 0336 (Jp-Trib) Distinguished on ITO v. Zuberi Engineering Co. 2011 TaxPub(DT) 0336 (Jp-Trib) Applied on ITO v. Vijay Kumar Kesar 2010 TaxPub(DT) 0726 (Chhattisgarh-HC) Applied on Sonia Magu & Ors. v. CIT 2009 TaxPub(DT) 1976 (Del-HC) Relied on Asstt. CIT v. Ravi Agricultural Industries 2009 TaxPub(DT) 1254 (Agra-Trib) Relied Greenview Restaurant v. Assistant CIT 2003 TaxPub(DT) 1374 (Gau-HC) Followed Greenview Restaurant v. Assistant CIT 2003 TaxPub(DT) 1374 (Gau-HC) Applied City Express Super Market & Ors. v. CIT & Ors. 2001 TaxPub(DT) 0955 (Cal-HC) Applied Dr. S.C. Gupta v. CIT 2001 TaxPub(DT) 0235 (All-HC) Relied S. Arjan Singh v. Commissioner of Wealth Tax 1989 TaxPub(DT) 0348 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1973 TaxPub(DT) 0089 (SC) : (1973) 091 ITR 0018Pullangode Rubber Produce Co. Ltd. v. State of Kerala SUBSCRIBE FOR FULL CONTENT