Case Laws Analysis REFERRED Dy. CIT v. JSW Ltd. 2020 TaxPub(DT) 2142 (Mum-Trib) REFERRED Tin Box Co. v. CIT 2001 TaxPub(DT) 1196 (SC) REFERRED C.S. Roopasingh v. Commissioner of Income-tax 2001 TaxPub(DT) 1196 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 2388/Kol/20192020 TaxPub(DT) 2354 (Kol-Trib)IN THE ITAT, KOLKATA BENCH SUBSCRIBE FOR FULL CONTENT