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. 419/CTK/20162018 TaxPub(DT) 0571 (Ctk-Trib) : (2018) 062 ITR (Trib) 0290 SUBSCRIBE FOR FULL CONTENT