Case Laws Analysis Distinguished on Mahavir Manakchand Bhansali v. CIT 2017 TaxPub(DT) 2087 (Bom-HC) Followed CIT v. K.C. Puttaswamy Gowda 2012 TaxPub(DT) 0347 (Karn-HC) Followed CIT & Anr. v. K.L. Srihari 2011 TaxPub(DT) 0070 (Karn-HC) Followed T.R.F. Ltd. v. CIT 2010 TaxPub(DT) 1481 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal Nos. 362 & 363 of 20072014 TaxPub(DT) 1597 (Karn-HC) : (2014) 364 ITR 0560 : (2014) 102 DTR 0083 SUBSCRIBE FOR FULL CONTENT