Case Laws Analysis Affirmed on CIT v. K. Pankaj Kumar & Co. 2018 TaxPub(DT) 4137 (SC) Followed CIT v. D. Chetan & Co. 2016 TaxPub(DT) 4887 (Bom-HC) Relied CIT v. Badridas Gauridu (P) Ltd. 2003 TaxPub(DT) 0952 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 4135 (Bom-HC) SUBSCRIBE FOR FULL CONTENT