Case Laws Analysis REFERRED Ratnagiri Stainless (P) Ltd. v. ITO 2017 TaxPub(DT) 1134 (Mum-Trib) REFERRED CIT v. Simit P. Sheth 2013 TaxPub(DT) 2115 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 967 & 968/Mum/20192020 TaxPub(DT) 2426 (Mum-Trib)IN THE ITAT, MUMBAI BENCH SUBSCRIBE FOR FULL CONTENT