Case Laws Analysis Relied on Hiranandani Realtors (P) Ltd. v. Pr. CIT 2019 TaxPub(DT) 0265 (Mum-Trib) Relied on Bassera Realtors (P) Ltd. v. CIT 2014 TaxPub(DT) 2893 (Chd-Trib) Relied on Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied on CIT v. Shree Manjunathesware Packing Products & Camphor Works 1998 TaxPub(DT) 1027 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 17 of 20032004 TaxPub(DT) 1606 (All-HC) : (2004) 269 ITR 0071 : (2004) 191 CTR 0025 : (2004) 139 TAXMAN 0369Jagdish Kumar Gulati v. CIT SUBSCRIBE FOR FULL CONTENT