Case Laws Analysis REFERRED T. Shiju v. Jt. CIT 2019 TaxPub(DT) 4513 (Chen-Trib) REFERRED CIT v. Jai Laxmi Rice Mills Ambala City 2015 TaxPub(DT) 5251 (SC) REFERRED CIT & Anr v. Kailash Chandra Deepak Kumar 2009 TaxPub(DT) 1896 (All-HC) REFERRED CIT v. Kharaiti Lal & Co. 2004 TaxPub(DT) 1503 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 2217 (Jp-Trib)IN THE ITAT, JAIPUR BENCH SUBSCRIBE FOR FULL CONTENT