Case Laws Analysis Distinguished on Pankajbhai Ambalal Patel v. ITO 2020 TaxPub(DT) 0274 (Sur-Trib) Followed on R. Chitra v. Vice Chairman, ITSC & Ors. 2019 TaxPub(DT) 7800 (Mad-HC) Applied on Aswani Enterprises v. ACIT 2018 TaxPub(DT) 6713 (Mad-HC) Relied on Suresh A. Shroff & Co. v. ACIT 2018 TaxPub(DT) 4932 (Mum-Trib) Referred on Adusumilli Srikanth (HUF) v. ITO 2018 TaxPub(DT) 0589 (Visakhapatnam-Trib) Relied on Namita V. Samant v. CIT 2016 TaxPub(DT) 3476 (Mum-Trib) Followed on Ushaben Jayantilal Sodhan v. ITO 2014 TaxPub(DT) 2599 (Ahd-Trib) Distinguished on Dy. CIT v. B. Dhanunjaya Rao 2013 TaxPub(DT) 0546 (Hyd-Trib) Distinguished on Asstt. CIT v. Smt. G. Sreevidya 2012 TaxPub(DT) 3170 (Chen-Trib) Applied on IBM India (P) Ltd. v. Dy. CIT 2012 TaxPub(DT) 0282 (Bang-Trib) Followed on Aswani Enterprises v. Asstt. CIT 2009 TaxPub(DT) 0395 (Chen-Trib) Applied on Bharati Vidyapeeth v. ITO 2008 TaxPub(DT) 2308 (Pune-Trib) Applied on Paradigm IT (P) Ltd. v. Dy. CIT 2008 TaxPub(DT) 1615 (Chen-Trib) Distinguished on CIT v. Raj Kumar 2006 TaxPub(DT) 0278 (Del-HC) Applied Shankaranarayana Construction Co. & Ors. v. State of Karnataka 2004 TaxPub(DT) 0034 (Karn-HC) Applied CIT v. T.P.S.H. Selva Saroja (Decd) By Lrs 2000 TaxPub(DT) 0207 (Mad-HC) Relied Miss P. Sarada v. CIT 1998 TaxPub(DT) 1048 (SC) Affirmed on Tarulata Shyam & Ors. v. CIT 1971 TaxPub(DT) 0331 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1977 TaxPub(DT) 0899 (SC) : (1977) 108 ITR 0345 : (1977) 006 CTR 0275Smt. Tarulata Shyam & Ors v. Commissioner of Income-Tax, West Bengal SUBSCRIBE FOR FULL CONTENT