Case Laws Analysis Relied on Dy. CIT v. Sri Arunachalam Manickavel 2021 TaxPub(DT) 0408 (Visakhapatnam-Trib) Relied on Didar Singh v. Dy. CIT 2018 TaxPub(DT) 3038 (Asr-Trib) Relied on on Didar Singh v. Dy. CIT 2018 TaxPub(DT) 3038 (Asr-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersI.T.T.A. Nos. 268, 273 and 308 of 2003 and 287, 291 and 294 of 20062015 TaxPub(DT) 0522 (AP-HC) : (2015) 063 (I) ITCL 0031 : (2015) 370 ITR 0671 SUBSCRIBE FOR FULL CONTENT