Case Laws Analysis Followed on CIT v. Canara Bank 2021 TaxPub(DT) 6230 (Karn-HC) Followed on CIT v. Narendra R. Thappetta 2020 TaxPub(DT) 3842 (Karn-HC) Followed on CIT v. D. Harindran 2018 TaxPub(DT) 5627 (Mad-HC) Referred on J. Stephen v. ITO 2018 TaxPub(DT) 2732 (Mad-HC) Relied on Vinod Prakash Saxena v. UOI 2012 TaxPub(DT) 3034 (MP-HC) Relied on Mukti Properties (P) Ltd. v. CIT 2011 TaxPub(DT) 0518 (Cal-HC) Distinguished on Mukti Properties (P) Ltd. v. CIT 2011 TaxPub(DT) 0518 (Cal-HC) Applied Smt. Indu Jain v. CIT 2006 TaxPub(DT) 1534 (P&H-HC) Applied CIT v. S.R. Fragrances Ltd. 2004 TaxPub(DT) 1078 (Del-HC) Applied Director of Income-tax v. Sheraton International Inc. 2004 TaxPub(DT) 1062 (Del-HC) Relied CIT v. Bharat Enterprises 2004 TaxPub(DT) 0974 (Del-HC) Applied CIT v. Bharat Enterprises 2004 TaxPub(DT) 0974 (Del-HC) Relied CIT v. Jawahar Lal Oswal 2004 TaxPub(DT) 0932 (P&H-HC) Relied CIT v. S.J. Knitting & Finishing Mills (P) Ltd. 2004 TaxPub(DT) 0774 (Del-HC) Applied CIT v. Gupta Brothers 2004 TaxPub(DT) 0771 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1102 (SC) : (2001) 251 ITR 0084 : (2001) 170 CTR 0160Santosh Hazari v. Purushottam Tiwari SUBSCRIBE FOR FULL CONTENT