Case Laws Analysis REFERRED Southern Technologies Ltd. v. Jt. CIT 2010 TaxPub(DT) 1302 (SC) REFERRED Vithaldas H. Dhanjibhai Bardanwala v. CIT 1981 TaxPub(DT) 0722 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 8023 (Ker-HC) : (2019) 410 ITR 0050 SUBSCRIBE FOR FULL CONTENT