Case Laws Analysis Followed on Dilip Kumar Khetan v. ITO 2021 TaxPub(DT) 3884 (All-Trib) Relied Sayaji Iron & Engg. Co. v. CIT 2002 TaxPub(DT) 0492 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersI. T. A. No. 3 of 20162016 TaxPub(DT) 1636 (All-HC) : (2016) 070 (I) ITCL 0550 : (2016) 382 ITR 0152 SUBSCRIBE FOR FULL CONTENT