Case Laws Analysis Followed CIT & Ors. v. Chhabil Dass Agarwal 2013 TaxPub(DT) 2200 (SC) Distinguished Prashant S. Joshi v. ITO 2010 TaxPub(DT) 1561 (Bom-HC) Distinguished Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Appeal No. 5789 of 2013 (T-IT)2014 TaxPub(DT) 4081 (Karn-HC) : (2014) 060 (I) ITCL 0536 : (2014) 367 ITR 0773 : (2015) 274 CTR 0361 : (2014) 112 DTR 0414 SUBSCRIBE FOR FULL CONTENT