Case Laws Analysis REFERRED Pilcom v. CIT 2020 TaxPub(DT) 2007 (SC) REFERRED Pr. CIT v. Softbrands India (P.) Ltd. 2018 TaxPub(DT) 3520 (Karn-HC) REFERRED Mangalore Ganesh Beedi Works v. CIT 2015 TaxPub(DT) 4100 (SC) REFERRED Commissioner of Income Tax v. Kanwaljit Singh 2013 TaxPub(DT) 0696 (Del-HC) REFERRED Vijay Kumar Talwar v. CIT 2011 TaxPub(DT) 0693 (SC) REFERRED GE India Technology Centre (P) Ltd. v. CIT & Anr. 2010 TaxPub(DT) 2241 (SC) REFERRED Sudarshan Silks & Sarees v. CIT 2008 TaxPub(DT) 1908 (SC) REFERRED CIT v. D.P. Sandu Bros. Chembur (P) Ltd. 2005 TaxPub(DT) 1286 (SC) REFERRED Union of India & Anr. v. Azadi Bachao Andolan & Anr. 2003 TaxPub(DT) 1429 (SC) REFERRED Santosh Hazari v. Purushottam Tiwari (Dead) By Lrs 2001 TaxPub(DT) 1102 (SC) REFERRED K. Ravindranathan Nair v. CIT 2001 TaxPub(DT) 0871 (SC) REFERRED Performing Right Society Ltd. & Anr. v. CIT 1977 TaxPub(DT) 0619 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 2541 (Karn-HC) : (2020) 428 ITR 0194 : (2020) 315 CTR 0320IN THE KARNATAKA HIGH COURT SUBSCRIBE FOR FULL CONTENT