Case Laws Analysis Relied CIT v. Samson Perinchery 2017 TaxPub(DT) 0672 (Bom-HC) Relied CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Relied CIT v. Manu Engineering Works 1980 TaxPub(DT) 0483 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 5422 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT