Case Laws Analysis Distinguished on Atal Bihari Gupta v. ITO 2018 TaxPub(DT) 2942 (Jp-Trib) Relied ACIT v. Rajesh Jhaveri Stock Brokers (P) Ltd. 2007 TaxPub(DT) 1257 (SC) Relied Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Relied Sheo Nath Singh v. Appellate Assistant CIT 1971 TaxPub(DT) 0362 (SC) Relied Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 1744 (Raj-HC) : (2014) 366 ITR 0421 : (2014) 267 CTR 0409 : (2014) 224 TAXMAN 0362 : (2014) 102 DTR 0273 SUBSCRIBE FOR FULL CONTENT