Case Laws Analysis Applied on Dipalsureshbhai Patel v. ITO 2021 TaxPub(DT) 2055 (Ahd-Trib) Followed on Rajyalakshmi Reguraj v. ITO 2021 TaxPub(DT) 0254 (Bang-Trib) Followed on Ramaiah Dorairaj v. ITO 2020 TaxPub(DT) 5407 (Bang-Trib) Followed on Umesh Premchandani v. ACIT 2020 TaxPub(DT) 4765 (Ind-Trib) Followed on Sri Haider Noman Kohrakiwala v. Asstt. CIT 2020 TaxPub(DT) 4284 (Bang-Trib) Relied on Dharamchand Bafna v. ITO 2020 TaxPub(DT) 0163 (Bang-Trib) Followed on Nandkishore Ramanlal Parikh v. ITO 2019 TaxPub(DT) 3066 (Ahd-Trib) Relied on Mohd. Usonuddin v. Dy. DCIT 2018 TaxPub(DT) 3840 (Hyd-Trib) Followed on M.K. Vithya v. ITO 2018 TaxPub(DT) 1179 (Chen-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 1933 (Karn-HC) : (2015) 064 (I) ITCL 0124 : (2015) 277 CTR 0522 : (2015) 230 TAXMAN 0334 : (2015) 120 DTR 0072 SUBSCRIBE FOR FULL CONTENT