Case Laws Analysis Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 1756 (Del-Trib) : (2018) 063 ITR (Trib) 0001 SUBSCRIBE FOR FULL CONTENT