Case Laws Analysis Followed CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) Followed Smt. Amar Kumari Surana v. CIT 1997 TaxPub(DT) 0389 (Raj-HC) Followed Krishna Kumar Rawat & Ors. v. Union of India & Ors. 1995 TaxPub(DT) 0539 (Raj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 30/Jd/2009 A.Y. 2001-022014 TaxPub(DT) 1250 (Jod-Trib) : (2014) 057 (II) ITCL 0099 : (2014) 159 TTJ 0005 : (2015) 067 SOT 0480 SUBSCRIBE FOR FULL CONTENT