Case Laws Analysis Relied Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Relied Phool Chand Bajrang Lal & Anr. v. Income Tax Officer & Anr. 1993 TaxPub(DT) 1453 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6680 (Mad-HC) : (2019) 413 ITR 0205 : (2018) 259 TAXMAN 0266 SUBSCRIBE FOR FULL CONTENT