Case Laws Analysis REFERRED Commissioner of Income-tax v. Micro Instruments Company 2016 TaxPub(DT) 4150 (P&H-HC) REFERRED Bongaigaon Refinery & Petrochemicals Ltd. v. Union of India & Ors. 2006 TaxPub(DT) 1827 (Gau-HC) REFERRED CIT v. Goyal Private Family Specific Trust 1988 TaxPub(DT) 0738 (All-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 4874 (Chd-Trib)IN THE ITAT, CHANDIGARH BENCH SUBSCRIBE FOR FULL CONTENT