Case Laws Analysis Followed on Dheeraj Devi Kothari v. ITO 2022 TaxPub(DT) 1476 (Rai-Trib) Applied on Neeraj Paliwal v. ITO 2022 TaxPub(DT) 0045 (Jod-Trib) Relied on Karan Sharma v. ITO 2021 TaxPub(DT) 1254 (Bang-Trib) Relied on Dineshkumar Verma v. ITO 2021 TaxPub(DT) 0063 (Mum-Trib) Relied on Balwant Singh v. ITO 2020 TaxPub(DT) 2729 (Del-Trib) Relied on Indus Holidays & Tours India (P) Ltd. v. ACIT 2019 TaxPub(DT) 2336 (Ind-Trib) Followed on Satish Kumar v. ITO 2019 TaxPub(DT) 1979 (Asr-Trib) Followed on Nanoomal Gupta v. ACIT 2018 TaxPub(DT) 2221 (Agra-Trib) Relied on Smt. Madhu Raitani v. Asstt. CIT 2011 TaxPub(DT) 1943 (Gau-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1983 TaxPub(DT) 0582 (Bom-HC) : (1983) 141 ITR 0067 : (1982) 011 TAXMAN 0059Commissioner of Income Tax, Poona v. Bhaichand H. Gandhi SUBSCRIBE FOR FULL CONTENT