Case Laws Analysis Followed Kailashben Manharlal Chokshi v. CIT 2010 TaxPub(DT) 0190 (Guj-HC) Followed Shree Chand Soni v. Dy. CIT 2007 TaxPub(DT) 0146 (Jod-Trib) Followed Rajesh Jain v. Deputy CIT 2006 TaxPub(DT) 0022 (Del-Trib) Followed Ganga Saran & Sons (P) Ltd. v. Income Tax Officer & Ors. 1981 TaxPub(DT) 0952 (SC) Followed Income Tax Officer v. Nawab Mir Barkat Ali Khan Bahadur 1974 TaxPub(DT) 0421 (SC) Followed Madhya Pradesh Industries Ltd. v. Income Tax Officer 1970 TaxPub(DT) 0347 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 0882 (Del-Trib) : (2018) 062 ITR (Trib) 0007 SUBSCRIBE FOR FULL CONTENT