Case Laws Analysis Distinguished on Jiten P. Mathuria v. Asstt. CIT 2016 TaxPub(DT) 0960 (Mum-Trib) Distinguished on ITO v. Bipin Vidyadhar Chobhe 2016 TaxPub(DT) 0110 (Pune-Trib) Followed on Akansha Ranju Pilani v. ITO 2015 TaxPub(DT) 2539 (Mum-Trib) Distinguished on Oasis Securities Ltd. v. Dy. CIT 2013 TaxPub(DT) 1552 (Mum-Trib) Relied on Asian Cement Industries v. ITAT 2013 TaxPub(DT) 1324 (J&K-HC) Followed on Vivek N. Jajodia v. ITO 2010 TaxPub(DT) 0315 (Mum-Trib) Relied on Vallabhdas Kanji Ltd. v. CIT 2008 TaxPub(DT) 1454 (Ker-HC) Distinguished on Vallabhdas Kanji Ltd. v. CIT 2008 TaxPub(DT) 1454 (Ker-HC) Followed CIT v. Dr. C. John Rajan 2004 TaxPub(DT) 0497 (Ker-HC) Followed Kaviraj Mahipat Singh v. CIT 2002 TaxPub(DT) 1118 (Raj-HC) Followed CIT v. Vaikundam Rubber Co. Ltd. 2002 TaxPub(DT) 0839 (Ker-HC) Set aside on CIT v. Dr. V.P. Gopinathan 1998 TaxPub(DT) 0161 (Ker-HC) Reversed on CIT v. Dr. V.P. Gopinathan 1998 TaxPub(DT) 0161 (Ker-HC) Distinguished on Smt. Jashvidaben C. Mehta v. CIT 1988 TaxPub(DT) 0653 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 1197 (SC) : (2001) 248 ITR 0449 : (2001) 166 CTR 0504 : (2001) 116 TAXMAN 0489Commissioner of Income Tax v. Dr. V.P. Gopinathan SUBSCRIBE FOR FULL CONTENT