Case Laws Analysis Referred on Manoj Kumar Nayak v. Jt. CIT (OSD) 2018 TaxPub(DT) 2643 (Ctk-Trib) Applied Vijay Hemant Finance & Estates Ltd. v. Income Tax Officer & Anr. 1999 TaxPub(DT) 1279 (Mad-HC) Relied on CIT v. Ahmedabad Keiser-E-Hind Mills Co. Ltd. 1981 TaxPub(DT) 0809 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 1222 (Bom-HC) : (1984) 150 ITR 0460 : (1984) 041 CTR 0393 : (1984) 018 TAXMAN 0434DattatrayaGopalShette v. Commissioner of Income Tax, Poona Range, Poona SUBSCRIBE FOR FULL CONTENT