Case Laws Analysis Relied on ACIT v. GTM Builders & Promoters (P) Ltd. 2021 TaxPub(DT) 0956 (Del-Trib) Applied on Ganpatraj A. Sanghavi v. Asstt. CIT 2014 TaxPub(DT) 4174 (Mum-Trib) Distinguished on Asstt. CIT v. Amar Mining Co. 2009 TaxPub(DT) 1380 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 1311 of 20002006 TaxPub(DT) 0167 (Bom-HC) : (2005) 005 (I) ITCL 0168 : (2006) 282 ITR 0251 : (2005) 195 CTR 0199 : (2005) 144 TAXMAN 0674Babulal C. Borana v. ITO (Third) INCOME TAX SUBSCRIBE FOR FULL CONTENT