Case Laws Analysis Relied on N.A. Haris v. Addl. CIT 2021 TaxPub(DT) 0969 (Bang-Trib) Followed on Jyotsna Sunderlal Shroff v. Pr. CIT 2020 TaxPub(DT) 4941 (Mum-Trib) Relied on Asstt. CIT v. Jawaharlal L. Agicha 2016 TaxPub(DT) 4421 (Mum-Trib) Followed on ITO v. Bhagwan T. Fatnani 2015 TaxPub(DT) 2921 (Mum-Trib) Distinguished on Asstt. CIT v. Sanjay Kumath 2014 TaxPub(DT) 1625 (Ind-Trib) Relied on R. Gopinath (HUF) v. Asstt. CIT 2010 TaxPub(DT) 0639 (Chen-Trib) Relied CIT v. K. Jeelani Basha 2002 TaxPub(DT) 1255 (Mad-HC) Distinguished CIT v. Dr. Laxmichand Narpal Nagda 1995 TaxPub(DT) 0106 (Bom-HC) Followed CIT v. F.X. Periera & Sons (Travancore) (P) Ltd. 1990 TaxPub(DT) 0767 (Ker-HC) Relied D.A. Graham & N.G.F. Graham v. CIT & Ors. 1985 TaxPub(DT) 1191 (Karn-HC) Followed Ghanshyamdas Kishan Chander v. CIT 1980 TaxPub(DT) 0604 (AP-HC) Reversed on CIT v. Alapati Venkataramiah 1962 TaxPub(DT) 0238 (AP-HC) Relied on CIT v. Bhurangya Coal Co. 1958 TaxPub(DT) 0194 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1965 TaxPub(DT) 0294 (SC) : (1965) 057 ITR 0185AlapatiVenkatramiah v. CIT, Hyderabad SUBSCRIBE FOR FULL CONTENT