Case Laws Analysis Relied CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Relied Dr. Syamal Baran Mondal v. CIT 2011 TaxPub(DT) 2080 (Cal-HC) Relied CIT v. Smt. Kaushalya & Ors. 1995 TaxPub(DT) 0109 (Bom-HC) Relied CIT v. Mithila Motors 1984 TaxPub(DT) 0710 (Pat-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 778/Kol/20152018 TaxPub(DT) 2348 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT