Case Laws Analysis Relied on Jamuna Vernekar v. Dy. CIT 2021 TaxPub(DT) 0925 (Karn-HC) Relied on Pr. CIT v. EDS Electronics Data Systems India (P) Ltd. 2021 TaxPub(DT) 0547 (Karn-HC) Followed on CIT v. Prayag Wines 2014 TaxPub(DT) 2570 (All-HC) Relied on CIT v. Jagdish Prasad Bansal 2012 TaxPub(DT) 2605 (Chhattisgarh-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0693 (SC) : (2011) 037 (I) ITCL 0102 : (2011) 330 ITR 0001 : (2010) 236 CTR 0454 : (2011) 196 TAXMAN 0136 : (2010) 048 DTR 0174Vijay Kumar Talwar v. CIT SUBSCRIBE FOR FULL CONTENT