Case Laws Analysis Relied on Spincotech (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 4771 (Chen-Trib) Followed CIT v. Executors of Estate of Late P.L. Paruck 1978 TaxPub(DT) 0684 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1964 TaxPub(DT) 0124 (Pat-HC) : (1964) 051 ITR 0098Commissioner of Income-Tax, Bihar & Orissa v. Kumar Tara Prasad Singh, & ors.Miscellaneous Judicial Cases Nos. 342, 343, 344 and 489 of 1960 SUBSCRIBE FOR FULL CONTENT