Case Laws Analysis Followed on Sikha Mittal v. ITO 2020 TaxPub(DT) 2568 (Gau-Trib) Followed on Beni Madhab Paul v. ITO 2020 TaxPub(DT) 2497 (Gau-Trib) Followed on Bishnu Chandra Dutta v. ITO 2020 TaxPub(DT) 2454 (Gau-Trib) Followed on Rathi Loha Impex (P) Ltd. v. ITO 2020 TaxPub(DT) 2398 (Kol-Trib) Followed on Asstt. CIT v. Devendra Kumar Mantri 2019 TaxPub(DT) 5411 (Kol-Trib) Followed on Kakoli Chatterjee v. ITO 2019 TaxPub(DT) 2548 (Kol-Trib) Followed on ITO v. Raghunandan Mody 2018 TaxPub(DT) 3343 (Kol-Trib) Followed on Bijay Kr. Shaw v. ITO 2018 TaxPub(DT) 0022 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 0062 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT