Case Laws Analysis REFERRED Seshasayee Steels (P) Ltd. v. Asstt. CIT 2019 TaxPub(DT) 8333 (SC) REFERRED CIT v. Greenfield Hotels & Estates Pvt. Ltd. 2016 TaxPub(DT) 4861 (Bom-HC) REFERRED Principal Commissioner of Income Tax v. ING Sing Developers (P.) Ltd. 2016 TaxPub(DT) 1744 (Karn-HC) REFERRED Sanjeev Lal Etc. Etc. v. CIT & Anr. 2014 TaxPub(DT) 2721 (SC) REFERRED Suraj Lamp & Industries (P) Ltd. v. State of Haryana 2012 TaxPub(DT) 0518 (SC) REFERRED Income Tax Officer v. Ch. Atchaiah 1996 TaxPub(DT) 0726 (SC) REFERRED Additional CIT v. Madan Lal Ahuja 1982 TaxPub(DT) 1135 (All-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2021 TaxPub(DT) 1037 (Karn-HC) : (2021) 432 ITR 0330 : (2021) 282 TAXMAN 0244IN THE KARNATAKA HIGH COURT SUBSCRIBE FOR FULL CONTENT