Case Laws Analysis Followed on IRIS Knowledge Foundation v. DIT 2020 TaxPub(DT) 5470 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 1579 (Mum-Trib) : (2018) 062 ITR (Trib) 0739 SUBSCRIBE FOR FULL CONTENT