Case Laws Analysis Relied on Paul Xavier Antony Samy v. ITO 2020 TaxPub(DT) 1890 (Chen-Trib) Followed on DCIT v. Sudipta Maity 2018 TaxPub(DT) 5284 (Kol-Trib) Followed on Gujarat Liqui Pharmacaps (P) Ltd. v. Dy. CIT 2015 TaxPub(DT) 4389 (Ahd-Trib) Followed CIT v. Avtar Singh Wadhwan 2001 TaxPub(DT) 0816 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 838 of 20092011 TaxPub(DT) 0609 (Karn-HC) : (2011) 039 (I) ITCL 0309 : (2011) 239 CTR 0107 : (2011) 198 TAXMAN 0551 : (2011) 051 DTR 0095 SUBSCRIBE FOR FULL CONTENT