Case Laws Analysis Followed on ITO v. M.K. Aqua Hatchery 2021 TaxPub(DT) 0358 (Visakhapatnam-Trib) Followed CIT v. Anupam Udyog 1983 TaxPub(DT) 1230 (Pat-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIncome Tax Tribunal Appeal No. 29 of 20032015 TaxPub(DT) 0349 (AP-HC) : (2015) 062 (I) ITCL 0364 : (2015) 370 ITR 0212 : (2015) 279 CTR 0313 : (2015) 119 DTR 0189 SUBSCRIBE FOR FULL CONTENT