Case Laws Analysis REFERRED S.P. Kochhar v. Income Tax Officer 1984 TaxPub(DT) 0229 (All-HC) REFERRED CIT v. Bandaru Sanyasi Raju 1981 TaxPub(DT) 0553 (AP-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 1454 & 1455/Bang/20182020 TaxPub(DT) 2650 (Bang-Trib)IN THE ITAT, BANGALORE BENCH SUBSCRIBE FOR FULL CONTENT