Case Laws Analysis Distinguished on Arvind Kumar Mohnani v. ITO 2011 TaxPub(DT) 0285 (Jab-Trib) Distinguished on Sushil Kumar Mohnani v. ITO 2011 TaxPub(DT) 0284 (Jab-Trib) Relied on Radhey Shyam Agarwal (HUF) v. CIT 2010 TaxPub(DT) 0444 (Agra-Trib) Relied on Rajesh Goyal & Sons v. CIT 2009 TaxPub(DT) 1205 (Agra-Trib) Distinguished on Ranka Jewellers v. Addl. CIT 2008 TaxPub(DT) 1569 (Pune-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 0443 (MP-HC) : (2004) 270 ITR 0157CIT v. Mehrotra Brothers SUBSCRIBE FOR FULL CONTENT