Case Laws Analysis Followed on Harvey Heart Hospitals Ltd. v. Asstt. CIT 2021 TaxPub(DT) 0286 (Mad-HC) Relied on Vishnu Agarwal v. Asstt. CIT 2010 TaxPub(DT) 2151 (Hyd-Trib) Followed Shivnath Rai Harnarain (India) Ltd. v. Dy. CIT 2008 TaxPub(DT) 1653 (Del-Trib) Followed Ms. Shyamlata Kaushik v. Asstt. CIT 2008 TaxPub(DT) 0762 (Del-Trib) Relied Abhay Kumar Shroff v. CIT & Ors. 2007 TaxPub(DT) 1008 (Jhar-HC) Relied Ramballabh Gupta v. Assistant CIT & Ors. 2007 TaxPub(DT) 0106 (MP-HC) Followed Southern Travels v. Assistant CIT 2006 TaxPub(DT) 1768 (Chen-Trib) Followed South India Surgical Co. Ltd. v. Assistant CIT 2006 TaxPub(DT) 1185 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 0324 (Chen-Trib) : (2010) 035 (II) ITCL 0575 : (2010) 130 TTJ 0700 : (2010) 036 DTR 0201 SUBSCRIBE FOR FULL CONTENT