Case Laws Analysis Distinguished on Asstt. CIT v. New Piece Goods Bazar Co. Ltd. 2020 TaxPub(DT) 4318 (Mum-Trib) Followed Sharmila Tagore v. Joint Commissioner of Income-Tax 2005 TaxPub(DT) 1877 (Mum-Trib) Followed Bombay Oil Industries Ltd. v. Deputy CIT 2002 TaxPub(DT) 0164 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1810/Mum/20122016 TaxPub(DT) 1389 (Mum-Trib) : (2016) 069 (II) ITCL 0273 : (2016) 046 ITR (Trib) 0492 SUBSCRIBE FOR FULL CONTENT