Case Laws Analysis REFERRED Venkata Dilip Kumar v. CIT 2019 TaxPub(DT) 7658 (Mad-HC) REFERRED CIT & Ors. v. K. Ramachandra Rao 2015 TaxPub(DT) 1933 (Karn-HC) REFERRED Kishore H. Galaiya v. Income-tax Officer 2012 TaxPub(DT) 2549 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 2040/Chny/20172020 TaxPub(DT) 2330 (Chen-Trib) : (2020) 080 ITR (Trib) 0461IN THE ITAT, CHENNAI BENCH SUBSCRIBE FOR FULL CONTENT