Case Laws Analysis Relied K. Ravindranathan Nair v. CIT 2001 TaxPub(DT) 0871 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 1503 (Cal-HC) : (2009) 029 (I) ITCL 0072 : (2009) 023 DTR 0289 SUBSCRIBE FOR FULL CONTENT