Case Laws Analysis Applied on Asif Khaleel (Individual) v. ITO 2020 TaxPub(DT) 5024 (Bang-Trib) Followed on Damodar Reddy v. ITO 2019 TaxPub(DT) 1551 (Bang-Trib) Relied on Tamilnadu Brick Industries v. ITO 2018 TaxPub(DT) 4797 (Chen-Trib) Relied on ITO v. Arvind Goverdhan & Ors. 2018 TaxPub(DT) 0235 (Bang-Trib) Followed Chaturbhuj Dwarkadas Kapadia v. CIT 2003 TaxPub(DT) 1029 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 3209 of 20052011 TaxPub(DT) 1642 (Karn-HC) : (2011) 042 (I) ITCL 0130 : (2011) 202 TAXMAN 0531 : (2011) 060 DTR 0403 SUBSCRIBE FOR FULL CONTENT