Case Laws Analysis Relied Humayun Suleman Merchant v. Chief CIT 2016 TaxPub(DT) 3850 (Bom-HC) Relied CIT & Ors. v. K. Ramachandra Rao 2015 TaxPub(DT) 1933 (Karn-HC) Relied CIT v. B.V.R. Glucose Products Ltd. 2001 TaxPub(DT) 1317 (AP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 3840 (Hyd-Trib) SUBSCRIBE FOR FULL CONTENT