Case Laws Analysis Followed Muninaga Reddy v. Asstt. CIT 2016 TaxPub(DT) 4490 (Karn-HC) Followed National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 497/JP/20142018 TaxPub(DT) 2228 (Jp-Trib) SUBSCRIBE FOR FULL CONTENT