Case Laws Analysis Relied on ITO v. Puranmal Dhanulal Shah (HUF) 2015 TaxPub(DT) 0176 (Ahd-Trib) Relied on Asstt. CIT v. Citizen Urban Co-Op. Bank Ltd. 2009 TaxPub(DT) 0329 (Asr-Trib) Relied on CIT v. Smt. P.K. Noorjahan 1999 TaxPub(DT) 0080 (SC) Concurred with on Sarogi Credit Corporation v. CIT 1976 TaxPub(DT) 0330 (Pat-HC) Relied on CIT v. Daulatram Rawatmull 1973 TaxPub(DT) 0323 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 215 of 19932005 TaxPub(DT) 1694 (Guj-HC) : (2005) 006 (I) ITCL 0421 : (2005) 278 ITR 0170 : (2005) 197 CTR 0505 : (2005) 149 TAXMAN 0149CIT v. Pragati Co-operative Bank Ltd. SUBSCRIBE FOR FULL CONTENT