Case Laws Analysis Relied on Battula Anjaneyulu v. Dy. CIT 2018 TaxPub(DT) 6240 (Visakhapatnam-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 0613 (Visakhapatnam-Trib) : (2017) 054 ITR (Trib) 0307 SUBSCRIBE FOR FULL CONTENT