Case Laws Analysis Followed on Narmada Devi v. CIT 2020 TaxPub(DT) 4955 (Pat-HC) Referred on CIT v. Ajitnath Hi-Tech Builders (P) Ltd. & Ors. 2018 TaxPub(DT) 0764 (Bom-HC) Distinguished Sudarshan Silks & Sarees v. CIT 2008 TaxPub(DT) 1908 (SC) Affirmed CIT v. Premier Breweries Ltd. 2005 TaxPub(DT) 1523 (Ker-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal No. 1569 of 2007, Civil Appeal No. 3214 of 2011, SLP(C) No. 10080 of 20142015 TaxPub(DT) 0995 (SC) : (2015) 372 ITR 0180 : (2015) 275 CTR 0345 : (2015) 230 TAXMAN 0575 : (2015) 116 DTR 0233 SUBSCRIBE FOR FULL CONTENT