Case Laws Analysis Followed on Nittan Aneja v. Pr. CIT 2018 TaxPub(DT) 5407 (Asr-Trib) Distinguished CIT v. Raj Kumar Singh & Co. 2007 TaxPub(DT) 0096 (All-HC) Relied on Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2005 TaxPub(DT) 0422 (All-HC) : (2005) 002 (I) ITCL 0133 : (2005) 272 ITR 0309 : (2004) 191 CTR 0534Pt. Lashkari Ram v. CIT INCOME TAX SUBSCRIBE FOR FULL CONTENT