Case Laws Analysis Followed on Pramod Sharma v. ACIT 2018 TaxPub(DT) 3024 (Mum-Trib) Followed on ITO v. Vijaya R. Goyal 2015 TaxPub(DT) 1793 (Mum-Trib) Followed on Neville J. Pereira v. ITO 2012 TaxPub(DT) 3413 (Mum-Trib) Followed on Dy CIT v. Chaturbhuj Vallabhdas (HUF) 2011 TaxPub(DT) 1113 (Mum-Trib) Relied on Dy. CIT v. Ranjit Vithaldas Lokupavan 2008 TaxPub(DT) 2270 (Mum-Trib) Approved on CIT v. Lucky Laboratories Ltd. 2006 TaxPub(DT) 0628 (All-HC) Approved on CIT v. S.K.G. Engineering (P) Ltd. 2006 TaxPub(DT) 0437 (Del-HC) Approved on CIT v. S.B. Oil Industries (P) Ltd. 2005 TaxPub(DT) 1006 (P&H-HC) Approved on CIT v. Prakash Chandra Basant Kumar 2005 TaxPub(DT) 0863 (MP-HC) Approved on CIT v. Amod Stamping 2005 TaxPub(DT) 0148 (Guj-HC) Approved on CIT v. Rochi Ram & Sons 2004 TaxPub(DT) 1790 (Raj-HC) Approved on CIT v. Mittal Appliances (P) Ltd. 2004 TaxPub(DT) 1463 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 2865 (Mum) of 20022007 TaxPub(DT) 1732 (Mum-Trib) : (2007) 016 (I) ITCL 0400 : (2007) 290 ITR 0238 : (2007) 210 CTR 0614 : (2007) 107 ITD 0327 : (2007) 109 TTJ 0299 : (2007) 014 SOT 0394 SUBSCRIBE FOR FULL CONTENT