Case Laws Analysis Relied Anupam Tele Services v. ITO 2014 TaxPub(DT) 1537 (Guj-HC) Followed Attar Singh Gurmukh Singh Etc. v. Income Tax Officer 1991 TaxPub(DT) 1528 (SC) Followed Girdharilal Goenka v. CIT 1989 TaxPub(DT) 0731 (Cal-HC) Relied Kanti Lal Purshottam & Co. v. CIT 1985 TaxPub(DT) 1036 (Raj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6056 (Jp-Trib) SUBSCRIBE FOR FULL CONTENT