Case Laws Analysis Relied on Suraj v. Dy. CIT 2020 TaxPub(DT) 2665 (Luck-Trib) Followed on Coast Line Shipping (India) (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 0051 (Mum-Trib) Followed Dilip N. Shroff v. Joint CIT & Anr. 2007 TaxPub(DT) 1247 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 1239 (Mum-Trib) : (2017) 187 TTJ 0722 SUBSCRIBE FOR FULL CONTENT