Case Laws Analysis Relied on Matoshree Realtors v. JCIT 2017 TaxPub(DT) 5593 (Mum-Trib) Applied on Ms. Nita A. Patel v. ITO 2011 TaxPub(DT) 0063 (Mum-Trib) Followed on Vinod Kumar Jain v. CIT & Ors. 2010 TaxPub(DT) 2271 (P&H-HC) Distinguished on Sushil Ansal v. CIT 1986 TaxPub(DT) 1437 (Del-HC) Distinguished on Arundhati Balkrishna & Anr. v. CIT 1982 TaxPub(DT) 0672 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1994 TaxPub(DT) 0466 (P&H-HC) : (1994) 207 ITR 0148 : (1993) 115 CTR 0063 : (1994) 073 TAXMAN 0070CIT v. V.S. Dempo & Co. (P) Ltd. SUBSCRIBE FOR FULL CONTENT