Case Laws Analysis Relied on Likproof India (P) Ltd. v. DCIT 2019 TaxPub(DT) 0140 (Mum-Trib) Followed on Octave Exports v. Dy. CIT 2015 TaxPub(DT) 0270 (Chd-Trib) Distinguished on J.M. Baxi & Co. v. Dy. CIT 2014 TaxPub(DT) 2038 (Mum-Trib) Distinguished on Classic Credit Ltd. v. Dy. CIT 2010 TaxPub(DT) 0641 (Mum-Trib) Followed on CIT v. Lakhani Footwear Ltd. 2001 TaxPub(DT) 0792 (P&H-HC) Applied on Additional CIT v. Jeevan Lal Sah 1994 TaxPub(DT) 0633 (SC) Distinguished on Additional CIT v. Smt. Chandrakanta & Anr. 1994 TaxPub(DT) 0100 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 0548 (P&H-HC) : (2002) 253 ITR 0630 : (2001) 170 CTR 0489 : (2001) 119 TAXMAN 0825CIT v. Ajaib Singh & Co. SUBSCRIBE FOR FULL CONTENT