Case Laws Analysis Followed Union of India v. Satish Panalal Shah 2001 TaxPub(DT) 0900 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 4861 (Bom-HC) : (2016) 389 ITR 0068 : (2017) 245 TAXMAN 0125 SUBSCRIBE FOR FULL CONTENT