Case Laws Analysis 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 Nos. 413 and 414/Gau/20192020 TaxPub(DT) 2692 (Gau-Trib)IN THE ITAT, GUWAHATI BENCH SUBSCRIBE FOR FULL CONTENT