Case Laws Analysis Followed on Madhu B. Khatri v. ITO 2021 TaxPub(DT) 3393 (Mum-Trib) Relied on Nilufer Sayed v. ITO 2021 TaxPub(DT) 0553 (Mum-Trib) Applied on K. Babu (HUF) v. ITO 2020 TaxPub(DT) 4899 (Bang-Trib) Applied CIT v. Smt. V.R. Karpagam 2014 TaxPub(DT) 4009 (Mad-HC) Distinguished Pawan Arya v. CIT 2011 TaxPub(DT) 0720 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 1680 (Mad-HC) : (2017) 394 ITR 0666 SUBSCRIBE FOR FULL CONTENT