Case Laws Analysis REFERRED Kakadia Builders (P.) Ltd. v. ITO 2019 TaxPub(DT) 1650 (SC) REFERRED Brij Lal & Ors. v. CIT 2010 TaxPub(DT) 2312 (SC) REFERRED CIT v. Anjum M.H. Ghaswala & Ors. 2001 TaxPub(DT) 1637 (SC) REFERRED Shankerlal Nebhumal Uttamchandani v. Commissioner of Income Tax 2001 TaxPub(DT) 1637 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersW.P. No. 28758 of 20042020 TaxPub(DT) 1758 (Mad-HC)IN THE MADRAS HIGH COURT SUBSCRIBE FOR FULL CONTENT