Case Laws Analysis Relied on ITO v. Vardhman Sakh Sahakarita MYDT 2021 TaxPub(DT) 0901 (Ind-Trib) Applied on Asstt. CIT v. Sitaram Agrawal 2020 TaxPub(DT) 3425 (Ind-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Appeal Nos. 1010 to 1012 of 20142015 TaxPub(DT) 2848 (Guj-HC) SUBSCRIBE FOR FULL CONTENT