Case Laws Analysis Distinguished on ITO v. Ashok Shukla 2013 TaxPub(DT) 0262 (Ind-Trib) Relied on CIT v. S.P. Jain 1973 TaxPub(DT) 0328 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1989 TaxPub(DT) 0590 (Bom-HC) : (1989) 176 ITR 0523 : (1989) 075 CTR 0201 : (1989) 042 TAXMAN 0022 SUBSCRIBE FOR FULL CONTENT