Case Laws Analysis Relied on Asstt. CIT v. Pravin V. Satra 2021 TaxPub(DT) 1779 (Mum-Trib) Relied on Asstt. CIT v. Sumit Ramsisaria Kantatoli Chowk 2020 TaxPub(DT) 5456 (Ranchi-Trib) Relied on ITO v. Bhagirathi TIE-UP (P) Ltd. 2019 TaxPub(DT) 8084 (Kol-Trib) Relied CIT v. Cochin Malabar Estates & Industries Ltd. 1989 TaxPub(DT) 1239 (Ker-HC) Relied Banta Singh Kartar Singh v. CIT 1980 TaxPub(DT) 0781 (P&H-HC) Relied Jivatlal Purtapshi v. CIT 1967 TaxPub(DT) 0297 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersReview Application Nos. 88 to 90 of 20142018 TaxPub(DT) 4908 (Mad-HC) : (2018) 407 ITR 0212 : (2019) 308 CTR 0051 : (2018) 258 TAXMAN 0318 SUBSCRIBE FOR FULL CONTENT