Case Laws Analysis Relied on Skylark Build v. ACIT 2018 TaxPub(DT) 6560 (Mum-Trib) Relied on Dy. CIT v. Rakesh Saraogi & Sons (HUF) 2018 TaxPub(DT) 2218 (Rai-Trib) Distinguished on ITO v. Dulari Digital Photo Services (P) Ltd. 2012 TaxPub(DT) 2924 (Chd-Trib) Relied on ITO v. Smt. Bibi Rani Bansal 2011 TaxPub(DT) 1393 (Agra-Trib) Relied on Baijnath Agarwal v. Asstt. CIT 2010 TaxPub(DT) 1810 (Agra-Trib) Distinguished on Jaspal Singh v. CIT 2007 TaxPub(DT) 1563 (P&H-HC) Relied on M.O. Thomakutty v. CIT 1958 TaxPub(DT) 0190 (Ker-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 0500 (P&H-HC) : (2007) 018 (I) ITCL 0392 : (2008) 299 ITR 0179 : (2007) 212 CTR 0491 : (2008) 166 TAXMAN 0178CIT v. Anupam Kapoor INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT