Case Laws Analysis Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 2740/Kol/20132016 TaxPub(DT) 3380 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT