Case Laws Analysis Followed on Meenaben Dilipkumar Soni v. ITO 2022 TaxPub(DT) 0347 (Ahd-Trib) Relied on ITO v. Manhattan Impex (P) Ltd. 2021 TaxPub(DT) 2802 (Mum-Trib) Relied on Sujay Pankajbhai Shah v. Asstt. CIT 2021 TaxPub(DT) 0473 (Ahd-Trib) Affirmed on Pr. CIT v. Manzil Dinesh Kumar Shah 2019 TaxPub(DT) 0916 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersR/Tax Appeal No. 451 of 2018 with R/Tax Appeal Nos. 457 & 458 of 20182018 TaxPub(DT) 2717 (Guj-HC) : (2018) 406 ITR 0326 : (2018) 304 CTR 0326 SUBSCRIBE FOR FULL CONTENT