Case Laws Analysis REFERRED CIT v. SSA’s Emerald Meadows 2018 TaxPub(DT) 0953 (Karn-HC) REFERRED Maharaj Garage & Co. v. CIT 2018 TaxPub(DT) 0471 (Bom-HC) REFERRED Jeetmal Choraria v. ACIT 2018 TaxPub(DT) 0062 (Kol-Trib) REFERRED Earthmoving Equipment Service Corporation v. Dy. CIT 2017 TaxPub(DT) 1242 (Mum-Trib) REFERRED CIT v. Samson Perinchery 2017 TaxPub(DT) 0672 (Bom-HC) REFERRED CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) REFERRED Dr. Syamal Baran Mondal v. CIT 2011 TaxPub(DT) 2080 (Cal-HC) REFERRED CIT v. Smt. Kaushalya & Ors. 1995 TaxPub(DT) 0109 (Bom-HC) REFERRED CIT v. Mithila Motors 1984 TaxPub(DT) 0710 (Pat-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 2446 (Gau-Trib)IN THE ITAT, GUWAHATI BENCH SUBSCRIBE FOR FULL CONTENT