Case Laws Analysis Followed Maharaj Garage & Co. v. CIT 2018 TaxPub(DT) 0471 (Bom-HC) Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Followed Dr. Syamal Baran Mondal v. CIT 2011 TaxPub(DT) 2080 (Cal-HC) Followed CIT v. Smt. Kaushalya & Ors. 1995 TaxPub(DT) 0109 (Bom-HC) Followed CIT v. Mithila Motors 1984 TaxPub(DT) 0710 (Pat-HC) Followed CIT v. Vegetable Products Ltd. 1973 TaxPub(DT) 0421 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1098/Kol/20182018 TaxPub(DT) 4594 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT