Case Laws Analysis Relied on Kanheya Lal v. ITO 2020 TaxPub(DT) 3107 (Jp-Trib) Relied CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Relied CIT v. Manu Engineering Works 1980 TaxPub(DT) 0483 (Guj-HC) Relied Padma Ram Bharali v. CIT 1977 TaxPub(DT) 0657 (Gau-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 5812 (Asr-Trib) : (2018) 195 TTJ 0001 SUBSCRIBE FOR FULL CONTENT