Case Laws Analysis Relied on S. Bhuvaneswari v. Dy. CIT 2021 TaxPub(DT) 6351 (Chen-Trib) Relied on Ashok Vadilal Patel v. ITO 2021 TaxPub(DT) 0641 (Ahd-Trib) Applied on Parshottam H. Patel v. Dy. CIT 2020 TaxPub(DT) 5319 (Sur-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1237 (Ahd.) of 20132016 TaxPub(DT) 4420 (Ahd-Trib) : (2016) 161 ITD 0627 : (2016) 181 TTJ 0721 : (2016) 142 DTR 0062 : (2017) 057 ITR (Trib) 0669 SUBSCRIBE FOR FULL CONTENT