Case Laws Analysis REFERRED CIT v. Intezar Ali 2014 TaxPub(DT) 1420 (All-HC) REFERRED Subash Chand v. Asstt. CIT, Central Circle, Patiala 2012 TaxPub(DT) 0753 (Chd-Trib) REFERRED V. Ram Chandra Construction (P.) Ltd. v. Assistant CIT 2011 TaxPub(DT) 0789 (Agra-Trib) REFERRED Paramjit Singh v. ITO 2010 TaxPub(DT) 1488 (P&H-HC) REFERRED CIT v. P.V. Kalyanasundaram 2006 TaxPub(DT) 1332 (Mad-HC) REFERRED CIT v. Smt. K.C. Agnes 2003 TaxPub(DT) 0957 (Ker-HC) REFERRED CIT v. Satinder Kumar Vidya Rattan 2001 TaxPub(DT) 0714 (P&H-HC) REFERRED Chuharmal v. CIT 1988 TaxPub(DT) 1170 (SC) REFERRED K.P. Varghese v. Income Tax Officer & Anr. 1981 TaxPub(DT) 0972 (SC) REFERRED J.S. Parkar v. V.B. Palekar & Ors. 1974 TaxPub(DT) 0197 (Bom-HC) REFERRED Coimbatore Spinning & Weaving Co. Ltd. v. CIT 1974 TaxPub(DT) 0174 (Mad-HC) REFERRED CIT v. Motors & General Stores (P) Ltd. 1967 TaxPub(DT) 0365 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 8109 (Chd-Trib) SUBSCRIBE FOR FULL CONTENT