Case Laws Analysis Followed on Anandakrishnan Vaidyanathan v. Asstt. CIT 2020 TaxPub(DT) 4684 (Bang-Trib) Followed on Ramesh V. Shetty v. ACIT 2020 TaxPub(DT) 3788 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersI.T.A. No. 236/Bang/20122012 TaxPub(DT) 3445 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT