Case Laws Analysis Followed on ITO v. A.M.K. Shahul Hameed 2022 TaxPub(DT) 1375 (Chen-Trib) Relied on ACIT v. B. Sundararajan 2021 TaxPub(DT) 5402 (Chen-Trib) Relied on Nilufer Sayed v. ITO 2021 TaxPub(DT) 0553 (Mum-Trib) Relied on Roopa v. ITO 2019 TaxPub(DT) 1566 (Bang-Trib) Followed on Damodar Reddy v. ITO 2019 TaxPub(DT) 1551 (Bang-Trib) Followed on B.J. Badrinath v. ITO 2019 TaxPub(DT) 0542 (Bang-Trib) Applied on CIT v. Gumanmal Jain 2017 TaxPub(DT) 1680 (Mad-HC) Relied on Nilesh Pravin Vora & Yahn Pravin Vora v. ITO 2016 TaxPub(DT) 0966 (Mum-Trib) Relied CIT & Anr. v. Smt. K.G. Rukminiamma 2011 TaxPub(DT) 0429 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 4009 (Mad-HC) : (2015) 061 (I) ITCL 0321 : (2015) 373 ITR 0127 : (2014) 272 CTR 0184 : (2014) 109 DTR 0504 SUBSCRIBE FOR FULL CONTENT