Case Laws Analysis Followed on Thiru M.O.H. Farook (Deceased) v. Asstt. CIT 2021 TaxPub(DT) 0046 (Mad-HC) Distinguished on Devendra Kumar Shroff v. ITO 2020 TaxPub(DT) 1757 (Kol-Trib) Followed on TMT. D. Zeenath v. ITO 2019 TaxPub(DT) 2284 (Mad-HC) Relied on Maniza Jumabhoy v. Asstt. CIT 2017 TaxPub(DT) 5574 (Hyd-Trib) Distinguished on K.S. Kamalakannan v. Asstt. CIT 2010 TaxPub(DT) 1069 (Chen-Trib) Relied CIT v. Roshanbabu Mohammed Hussein Merchant 2005 TaxPub(DT) 1285 (Bom-HC) Followed CIT v. S.R.V. Press & Publications (P) Ltd. 2000 TaxPub(DT) 0903 (Ker-HC) Distinguished on R.M. Arunachalam Etc. v. CIT 1997 TaxPub(DT) 1307 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 4385 of 1997*1997 TaxPub(DT) 1309 (SC) : (1997) 227 ITR 0240 : (1997) 141 CTR 0361 : (1997) 093 TAXMAN 0389V.S.M.R. Jagadishchandran (Decd.) v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT