Case Laws Analysis Followed on Asstt. CIT v. Dilip Chimanlal Gandhi 2018 TaxPub(DT) 4889 (Mum-Trib) Distinguished on Radha Mital & Anr. v. DCIT 2018 TaxPub(DT) 4311 (Del-Trib) Distinguished on Pr. CIT v. Kundlas Loh Udyog 2018 TaxPub(DT) 4145 (HP-HC) Relied on Kundles Loh Udyog v. ITO 2016 TaxPub(DT) 0579 (Chd-Trib) Relied on Agrawal Coal Corporation (P) Ltd. v. Additional Commissioner of Income Tax 2012 TaxPub(DT) 0375 (Ind-Trib) Distinguished Gordhandas Hargovandas & Anr. v. CIT 1980 TaxPub(DT) 0456 (Bom-HC) Reversed on Roshan Di Hatti v. CIT 1972 TaxPub(DT) 0180 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1977 TaxPub(DT) 0842 (SC) : (1977) 107 ITR 0938 : (1977) 006 CTR 0200RoshanDiHatti v. Commissioner of Income-Tax, Delhi SUBSCRIBE FOR FULL CONTENT