Case Laws Analysis Followed on ITO v. Anand Prakash Diwan 2021 TaxPub(DT) 0294 (Mum-Trib) Applied CIT v. Leaders Valves (P) Ltd. 2006 TaxPub(DT) 1385 (P&H-HC) Applied Rajesh P. Soni v. Assistant CIT 2006 TaxPub(DT) 1013 (Ahd-Trib) Applied Babulal C. Borana v. Income Tax Officer & Ors. 2006 TaxPub(DT) 0167 (Bom-HC) Applied Ramanand Sagar v. Deputy CIT 2002 TaxPub(DT) 1187 (Bom-HC) Applied Mather & Platt (India) Ltd. v. CIT 1987 TaxPub(DT) 1086 (Cal-HC) Applied CIT v. M.K. Brothers 1987 TaxPub(DT) 0359 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 2826 (Mum) of 20132014 TaxPub(DT) 4174 (Mum-Trib) : (2015) 062 (II) ITCL 0035 SUBSCRIBE FOR FULL CONTENT