Case Laws Analysis Relied on ITO v. Vardhman Sakh Sahakarita MYDT 2021 TaxPub(DT) 0901 (Ind-Trib) Followed Income Tax Officer v. Ch. Atchaiah 1996 TaxPub(DT) 0726 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 9315 to 9319 of 2017, SLP(C) Nos. 19387 & 20012 to 20015 of 20152017 TaxPub(DT) 2120 (SC) : (2017) 396 ITR 0721 : (2017) 297 CTR 0117 : (2017) 250 TAXMAN 0094 SUBSCRIBE FOR FULL CONTENT