Case Laws Analysis Followed on Muninaga Reddy v. ACIT 2019 TaxPub(DT) 0489 (Bang-Trib) Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 5367 (Karn-HC) : (2019) 417 ITR 0699 SUBSCRIBE FOR FULL CONTENT