Case Laws Analysis Relied on Rukmani Devi Ganwani v. ITO 2019 TaxPub(DT) 1711 (Jp-Trib) Relied on Kalva Uma Devi v. ITO 2019 TaxPub(DT) 0132 (Visakhapatnam-Trib) Relied on Assistant Commissioner of Income Tax v. Akash Association 2017 TaxPub(DT) 0016 (Ahd-Trib) Followed on Nand Lal Sharma v. ITO 2015 TaxPub(DT) 2640 (Jp-Trib) Followed on Eldeco Infrastructure & Properties Ltd. v. CIT 2013 TaxPub(DT) 0976 (Del-Trib) Followed on Asstt. CIT v. Prakash Ratanlal Sheth 2012 TaxPub(DT) 2838 (Ahd-Trib) Followed on ITO v. Chandrakant R. Patel 2012 TaxPub(DT) 0474 (Ahd-Trib) Relied on Gyan Chand Batra v. ITO 2010 TaxPub(DT) 2185 (Jp-Trib) Followed on Moral Trading & Investment Ltd. v. Dy. CIT 2010 TaxPub(DT) 1894 (Del-Trib) Relied on Asstt. CIT v. Excellent Land Developers (P) Ltd. 2010 TaxPub(DT) 1163 (Del-Trib) Followed on Dev Kumar Jain v. ITO & Anr. 2009 TaxPub(DT) 1334 (Del-HC) Followed CIT v. Gillanders Arbuthnot & Co. 1973 TaxPub(DT) 0342 (SC) Followed CIT & Anr. v. George Henderson & Co. Ltd. 1967 TaxPub(DT) 0360 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 0785 (Del-HC) : (2009) 025 (I) ITCL 0201 : (2009) 309 ITR 0233 : (2009) 221 CTR 0277 : (2009) 176 TAXMAN 0252 : (2008) 014 DTR 0108 SUBSCRIBE FOR FULL CONTENT
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