Case Laws Analysis Relied on M. Vivek v. Dy. CIT 2020 TaxPub(DT) 5097 (Mad-HC) Followed on Thiru S. Shyam Kumar v. Asstt. CIT 2018 TaxPub(DT) 7162 (Mad-HC) Reviewed Asstt. CIT & Anr. v. Hotel Blue Moon 2010 TaxPub(DT) 1434 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 2459 (Mad-HC) : (2016) 070 (I) ITCL 0250 : (2016) 241 TAXMAN 0221 SUBSCRIBE FOR FULL CONTENT