Case Laws Analysis REFERRED CIT & Anr. v. Babu Reddy 2010 TaxPub(DT) 1607 (Karn-HC) REFERRED Income Tax Officer v. Papelal Gaur 1993 TaxPub(DT) 1463 (Nag-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 1276 (Ctk-Trib)IN THE ITAT, CUTTACK BENCH SUBSCRIBE FOR FULL CONTENT