Case Laws Analysis Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Followed CIT v. Smt. Kaushalya & Ors. 1995 TaxPub(DT) 0109 (Bom-HC) Followed CIT v. Mithila Motors 1984 TaxPub(DT) 0710 (Pat-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 639/Kol/20172018 TaxPub(DT) 2156 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT