Case Laws Analysis Supported in Deccan Jewellers (P) Ltd. v. Pr. CIT 2020 TaxPub(DT) 5066 (Visakhapatnam-Trib) Followed on Girija Modern Rice Mill v. Pr. CIT 2020 TaxPub(DT) 5050 (Visakhapatnam-Trib) Relied on Battula Anjaneyulu v. Dy. CIT 2018 TaxPub(DT) 6240 (Visakhapatnam-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 0613 (Visakhapatnam-Trib) : (2017) 054 ITR (Trib) 0307 SUBSCRIBE FOR FULL CONTENT