Case Laws Analysis Relied on Dwarka Prasad Tayal v. ITO 2020 TaxPub(DT) 4865 (Ind-Trib) Relied on Asstt. CIT v. Sitaram Agrawal 2020 TaxPub(DT) 3425 (Ind-Trib) Followed on Grand Lilly Motels Ltd. v. Asstt. CIT 2020 TaxPub(DT) 1345 (Asr-Trib) Relied on DCIT v. Mehul T. Desai 2019 TaxPub(DT) 0218 (Ahd-Trib) Referred on Ashok Vani & Anr. v. ITO 2018 TaxPub(DT) 2941 (Ind-Trib) Relied on Shivhare Associates v. JCIT 2018 TaxPub(DT) 2663 (Agra-Trib) Followed on CIT v. Sharda Real Estate (P.) Ltd. 2014 TaxPub(DT) 0736 (MP-HC) Relied on R.R. Caryying Corporation v. Asstt. CIT 2009 TaxPub(DT) 1924 (Ctk-Trib) Followed on Man Mohan Sadani v. CIT 2008 TaxPub(DT) 1197 (MP-HC) Distinguished Kantilal Prabhudas Patel v. Deputy CIT & Anr. 2005 TaxPub(DT) 1477 (MP-HC) Followed on CIT v. President Industries 2002 TaxPub(DT) 0056 (Guj-HC) Concurred with on CIT v. President Industries 2002 TaxPub(DT) 0056 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersM.A. (IT) No. 18 of 20012003 TaxPub(DT) 1199 (MP-HC) : (2003) 263 ITR 0610 : (2004) 186 CTR 0419 : (2004) 135 TAXMAN 0180CIT v. Balchand Ajit Kumar INCOME TAX SUBSCRIBE FOR FULL CONTENT