Case Laws Analysis Supported in DCIT v. Manoj M. Desai 2020 TaxPub(DT) 5451 (Mum-Trib) Relied on P.V. Sreenijin & Anr. v. Dy. CIT & Vice Versa 2018 TaxPub(DT) 3081 (Coch-Trib) Followed on ITO v. V. Namagiri Lakshmi 2014 TaxPub(DT) 2252 (Chen-Trib) Relied on Smt. K.V. Lakshmi Savitri Devi v. Asstt. CIT 2011 TaxPub(DT) 1761 (Hyd-Trib) Affirmed CIT v. P.V. Kalyanasundaram 2007 TaxPub(DT) 1498 (SC) Distinguished Malik Bros. (P) Ltd. v. CIT 2007 TaxPub(DT) 1176 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Case (Appeal) No. 138 of 20062006 TaxPub(DT) 1332 (Mad-HC) : (2007) 013 (I) ITCL 0051 : (2006) 282 ITR 0259 : (2006) 203 CTR 0449 : (2006) 155 TAXMAN 0454CIT v. P.V. Kalyanasundaram SUBSCRIBE FOR FULL CONTENT