Case Laws Analysis Distinguished on Perviz Sarosh Batliwala v. ACIT 2021 TaxPub(DT) 0365 (Pune-Trib) Followed ACIT v. Rajesh Jhaveri Stock Brokers (P) Ltd. 2007 TaxPub(DT) 1257 (SC) Distinguished Commissioner of Income Tax v. Smt. Maniben Valji Shah 2006 TaxPub(DT) 0046 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 7656 (Bom-HC) : (2018) 409 ITR 0157 : (2018) 305 CTR 0929 : (2019) 260 TAXMAN 0205 SUBSCRIBE FOR FULL CONTENT