Case Laws Analysis Distinguished on Gautam Kumar v. ACIT 2021 TaxPub(DT) 5478 (Del-Trib) Followed on Nareshbhai Ramanbhai Prajapati v. DCIT 2020 TaxPub(DT) 4232 (Ahd-Trib) Followed on Sushmita Gupta & Anr. v. ACIT & Anr. 2019 TaxPub(DT) 0635 (Del-Trib) Referred on Ashok Vani & Anr. v. ITO 2018 TaxPub(DT) 2941 (Ind-Trib) Followed on Rajiv Gulati v. Asstt. CIT 2018 TaxPub(DT) 0882 (Del-Trib) Relied on Dy. CIT v. Narendra Garg & Ashok Garg (AOP) 2016 TaxPub(DT) 3914 (Guj-HC) Distinguished on ACIT v. Laxmi Agarwal 2016 TaxPub(DT) 0139 (Luck-Trib) Followed on Asstt. CIT v. Subhash Sharma 2015 TaxPub(DT) 5592 (Del-Trib) Followed on CIT v. Chandrakumar Jethmal Kochar 2015 TaxPub(DT) 2842 (Guj-HC) Followed on Kunvarji Finance Pvt. Ltd. v. Asstt. CIT 2015 TaxPub(DT) 1982 (Ahd-Trib) Relied on Shree Ganesh Trading Co. v. CIT 2013 TaxPub(DT) 0964 (Jhar-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 0190 (Guj-HC) : (2009) 025 (I) ITCL 0129 : (2010) 328 ITR 0411 : (2008) 220 CTR 0138 : (2008) 174 TAXMAN 0466 : (2008) 014 DTR 0257 Kailashben Manharlal Chokshi v. CIT INCOME TAX ACT, 1961 SUBSCRIBE FOR FULL CONTENT