Case Laws Analysis Relied on Metallica Tubes & Pipes (P) Ltd. v. ITO 2021 TaxPub(DT) 0633 (Mum-Trib) Distinguished on Accounts Officer, O&M, Jodhpur Vidhyut Vitaran Nigam Ltd. v. ITO 2015 TaxPub(DT) 3884 (Raj-HC) Relied on M. Balakrishna Hegde v. Dy. CIT 2010 TaxPub(DT) 0287 (Bang-Trib) Distinguished on Asstt. CIT v. Ramanbhai B. Patel 2008 TaxPub(DT) 0595 (Ahd-Trib) Dissented Chhat Mull Aggarwal v. CIT 1979 TaxPub(DT) 0816 (P&H-HC) Dissented on Chhat Mull Aggarwal v. CIT 1979 TaxPub(DT) 0816 (P&H-HC) Applied on Jivatlal Purtapshi v. CIT 1967 TaxPub(DT) 0297 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1987 TaxPub(DT) 1167 (Bom-HC) : (1987) 168 ITR 0375 : (1987) 035 TAXMAN 0153Rameshchandra & Company v. Commissioner of Income-Tax SUBSCRIBE FOR FULL CONTENT
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