Case Laws Analysis Followed Pr. CIT v. Kulwant Singh Bhatia 2018 TaxPub(DT) 2716 (MP-HC) Followed CIT v. SSAS Emerald Meadows 2016 TaxPub(DT) 4242 (SC) Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 7021 (Ind-Trib) SUBSCRIBE FOR FULL CONTENT