Case Laws Analysis Applied on Babulal, Bangalore Sales & Marketing v. ITO 2021 TaxPub(DT) 0577 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 411 (Rjt.) of 2012 & CO No. 18 (Rjt.) of 20122018 TaxPub(DT) 0857 (Rkt-Trib) : (2018) 169 ITD 0245 SUBSCRIBE FOR FULL CONTENT