Case Laws Analysis Relied on Prasanna Kumar Patra v. ITO 2020 TaxPub(DT) 5269 (Ctk-Trib) Relied on Tejpal Singh Nunia v. DCIT 2020 TaxPub(DT) 3981 (Jp-Trib) Affirmed Sundaram Finance Ltd. v. Asstt. CIT 2018 TaxPub(DT) 2565 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersSpecial Leave Petition (Civil) Diary No(s). 34548/2018, Diary No. 34544/20182018 TaxPub(DT) 6831 (SC) : (2018) 259 TAXMAN 0220 SUBSCRIBE FOR FULL CONTENT