Case Laws Analysis Relied on Kanoria Chemicals & Industries Ltd. v. Addl. CIT 2021 TaxPub(DT) 6074 (Kol-Trib) Followed on Prabha Mohta v. ITO 2020 TaxPub(DT) 2793 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 0836 (Cal-HC) : (2014) 056 (I) ITCL 0366 SUBSCRIBE FOR FULL CONTENT