Case Laws Analysis Relied on MRC Transolutions (P) Ltd. v. ACIT 2021 TaxPub(DT) 0724 (Pune-Trib) Relied on Motilal Dahyabhai Jhaveri & Sons v. Asstt. CIT 2019 TaxPub(DT) 3056 (Mum-Trib) Followed on Ramdas Maneklal Gandhi v. Union of India & Anr. 2000 TaxPub(DT) 0940 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2000 TaxPub(DT) 0938 (Bom-HC) : (2000) 241 ITR 0482 : (2000) 110 TAXMAN 0511National Leather Cloth Manufacturing Co. v. Indian Council of Agricultural Research & Ors. SUBSCRIBE FOR FULL CONTENT