Case Laws Analysis Followed T.P. Indrakumar v. ITO 2010 TaxPub(DT) 0583 (Karn-HC) Followed CIT v. Rajiv Garg 2009 TaxPub(DT) 0667 (P&H-HC) Distinguished Rajesh Chawla v. CIT 2006 TaxPub(DT) 1655 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 711/Chd/20092011 TaxPub(DT) 2007 (Chd-Trib) : (2011) 042 (II) ITCL 0422 : (2011) 140 TTJ 0388 : (2011) 057 DTR 0397 SUBSCRIBE FOR FULL CONTENT