Case Laws Analysis Applied on CIT v. P. Mahalakshmi 2020 TaxPub(DT) 3929 (Mad-HC) Supported in G. Vijay Padma v. ITO 2020 TaxPub(DT) 3901 (Bang-Trib) Distinguished on CIT v. Jaipur Development Authority 2018 TaxPub(DT) 4376 (Raj-HC) Followed on Girdhari Lal v. ITO 2018 TaxPub(DT) 2828 (Del-Trib) Relied on Mahaveer Yadav v. ITO 2018 TaxPub(DT) 1818 (Jp-Trib) Followed on Harniks Park (P) Ltd. v. ITO 2016 TaxPub(DT) 3256 (Hyd-Trib) Followed on Vimal Singhvi v. Asstt. CIT 2015 TaxPub(DT) 0334 (Raj-HC) Followed on M. Pochamma v. Dy. CIT 2013 TaxPub(DT) 1395 (Hyd-Trib) Applied on Chemmancherry Estates Co. v. ITO 2008 TaxPub(DT) 2100 (Chen-Trib) Applied on ITO v. Joy Exhibitors 2008 TaxPub(DT) 1005 (Jod-Trib) Applied CIT v. Minguel Chandra Pais & Anr. 2006 TaxPub(DT) 0332 (Bom-HC) Distinguished CIT v. D. Rm. M. Sp. Sv. A. Annamalai Chettiar 2005 TaxPub(DT) 0115 (Mad-HC) Applied Commissioner of Wealth-Tax v. C. Seshachalam Chetty 2000 TaxPub(DT) 1049 (Mad-HC) Relied Davendra Pal Singh v. Commissioner of Wealth Tax & Anr. 2000 TaxPub(DT) 0791 (All-HC) Applied Mahaveer Enterprises v. Union of India & Ors. 2000 TaxPub(DT) 0045 (Raj-HC) Distinguished CIT v. Dhananjay Rao Jadhav 1997 TaxPub(DT) 0210 (MP-HC) Applied Gopal C. Sharma v. CIT 1994 TaxPub(DT) 0726 (Bom-HC) Affirmed on CIT v. Sarifabibi Mohmed Ibrahim 1982 TaxPub(DT) 0486 (Guj-HC) Relied on Commissioner of Wealth Tax v. Officer-In-Charge (Court of Wards), Paigah 1976 TaxPub(DT) 0825 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1993 TaxPub(DT) 1509 (SC) : (1993) 204 ITR 0631 : (1993) 114 CTR 0467Smt. SarifabibiMohmed Ibrahim v. CIT SUBSCRIBE FOR FULL CONTENT