Case Laws Analysis Followed on M. Hanumantha Rao v. ACIT 2021 TaxPub(DT) 1245 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 8040 (Hyd-Trib) : (2019) 175 ITD 0332 : (2019) 199 TTJ 0772 : (2018) 068 ITR (Trib) 0532 SUBSCRIBE FOR FULL CONTENT