Case Laws Analysis Distinguished CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Distinguished CIT v. Suresh Chandra Mittal 2001 TaxPub(DT) 1543 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 2970 (Jp-Trib) : (2016) 159 ITD 0031 : (2016) 180 TTJ 0168 : (2016) 139 DTR 0102 SUBSCRIBE FOR FULL CONTENT