Case Laws Analysis Relied on Dwarka Prasad Tayal v. ITO 2020 TaxPub(DT) 4865 (Ind-Trib) Followed on Grand Lilly Motels Ltd. v. Asstt. CIT 2020 TaxPub(DT) 1345 (Asr-Trib) Relied on Shivhare Associates v. JCIT 2018 TaxPub(DT) 2663 (Agra-Trib) Followed on Dy. CIT v. Panna Corporation 2012 TaxPub(DT) 3269 (Guj-HC) Followed CIT v. Balchand Ajit Kumar 2003 TaxPub(DT) 1199 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 1197 (MP-HC) : (2008) 024 (I) ITCL 0601 : (2008) 304 ITR 0052 : (2010) 188 TAXMAN 0277Man Mohan Sadani v. CIT SUBSCRIBE FOR FULL CONTENT