Case Laws Analysis Distinguished on Babulal, Bangalore Sales & Marketing v. ITO 2021 TaxPub(DT) 0577 (Bang-Trib) Relied Addl. CIT v. Chikkaveerayya Lingaiah 1987 TaxPub(DT) 0375 (Karn-HC) Relied Additional CIT v. Chikkaveerayya Lingaiah, By L.Rs. 1986 TaxPub(DT) 1055 (Karn-HC) Followed P. Kannan v. CIT 1985 TaxPub(DT) 0926 (Karn-HC) Followed on Raja J. Rameshwar Rao v. CIT 1961 TaxPub(DT) 0226 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1984 TaxPub(DT) 1625 (Karn-HC) : (1984) 150 ITR 0347 : (1985) 044 CTR 0322 : (1985) 020 TAXMAN 0028Commissioner of Income Tax, Karnataka (Central) v. B. Narasimha Reddy SUBSCRIBE FOR FULL CONTENT