Case Laws Analysis Relied on Sanjeev Sinha v. ITO 2017 TaxPub(DT) 4551 (Mum-Trib) Relied on ITO & Ors. v. Anand Arvind Shah & Ors. 2016 TaxPub(DT) 0386 (Ahd-Trib) Followed on Seema Singh Beniwal & Ors. v. Dy. CIT 2015 TaxPub(DT) 5089 (Jp-Trib) Relied on on ITO v. Saroja S. Mekal 2015 TaxPub(DT) 2557 (Mum-Trib) Relied on Farida A. Dungerpurwala v. ITO 2014 TaxPub(DT) 4065 (Mum-Trib) Followed on Manish Sethi v. ITO 2012 TaxPub(DT) 0298 (Del-Trib) Relied on CIT v. Mrs. Shahzada Begum 1988 TaxPub(DT) 1097 (AP-HC) Distinguished on CIT v. J.R. Subramanya Bhat 1987 TaxPub(DT) 0603 (Karn-HC) Relied on Kesho Ram Passey v. Reserve Bank of India & Ors. 1984 TaxPub(DT) 0500 (P&H-HC) Distinguished on Smt. Shantaben P. Gandhi v. CIT 1981 TaxPub(DT) 0629 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 203 of 19781995 TaxPub(DT) 0162 (Bom-HC) : (1995) 216 ITR 0376 : (1993) 113 CTR 0173 : (1993) 069 TAXMAN 0114Commissioner of Income Tax v. Mrs. Hilla J.B. Wadia SUBSCRIBE FOR FULL CONTENT
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