Case Laws Analysis Distinguished on Situ Shastri v. Asst. CIT 2012 TaxPub(DT) 3340 (Mum-Trib) Relied CIT v. Nevendram Ahuja 2007 TaxPub(DT) 0050 (MP-HC) Applied on Orient Trading Co. Ltd v. CIT 1963 TaxPub(DT) 0279 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 0812 (MP-HC) : (1996) 220 ITR 0452 : (1996) 136 CTR 0235 : (1996) 086 TAXMAN 0355Ashok Pal Daga v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT