Case Laws Analysis Followed on H.L. Mondal v. ITO 2021 TaxPub(DT) 1857 (Kol-Trib) Relied on Nathmal Saraf Charity Trust v. ITO 2019 TaxPub(DT) 3320 (Kol-Trib) Followed on Yachio Engineering Co. Ltd. v. ADIT 2019 TaxPub(DT) 3201 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 5631 (Cal-HC) SUBSCRIBE FOR FULL CONTENT