Case Laws Analysis Distinguished on Uddhav Krishna Bankar v. ITO 2020 TaxPub(DT) 4618 (Pune-Trib) Relied on Dharamchand Bafna v. ITO 2020 TaxPub(DT) 0163 (Bang-Trib) Relied on Asstt. CIT v. Tony J. Pulikkal 2018 TaxPub(DT) 4954 (Coch-Trib) Followed on Pr. CIT v. Shankar Lal Saini 2018 TaxPub(DT) 0314 (Raj-HC) Applied on Jagtar Singh Chawla v. ACIT 2011 TaxPub(DT) 1974 (Del-Trib) Followed on CIT v. Jagriti Aggarwal 2011 TaxPub(DT) 1961 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 0227 (Karn-HC) : (2010) 032 (II) ITCL 0097 : (2010) 032 DTR 0243 SUBSCRIBE FOR FULL CONTENT