Case Laws Analysis Relied on Jamuna Vernekar v. Dy. CIT 2021 TaxPub(DT) 0925 (Karn-HC) Followed on Vipul Motors Pvt. Ltd. v. ACIT 2018 TaxPub(DT) 2966 (Del-Trib) Distinguished on MTAR Technologies (P) Ltd. v. Asstt. CIT 2010 TaxPub(DT) 1819 (Hyd-Trib) Set aside on Mukundray K. Shah v. CIT 2005 TaxPub(DT) 1601 (Cal-HC) Reversed on Mukundray K. Shah v. CIT 2005 TaxPub(DT) 1601 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 1873 of 20072007 TaxPub(DT) 1150 (SC) : (2007) 017 (I) ITCL 0145 : (2007) 290 ITR 0443 : (2007) 209 CTR 0097 : (2007) 160 TAXMAN 0276CIT v. Mukundray K. Shah SUBSCRIBE FOR FULL CONTENT