Case Laws Analysis REFERRED CIT v. B.S. Shanthakumari 2015 TaxPub(DT) 3000 (Karn-HC) REFERRED Commissioner of Income-tax v. Gita Duggal 2013 TaxPub(DT) 0960 (Del-HC) REFERRED Pushpa v. ITO 2013 TaxPub(DT) 0458 (Ker-HC) REFERRED CIT v. Sambandam Udaykumar 2012 TaxPub(DT) 1804 (Karn-HC) REFERRED Mrs. Meera Jacob v. ITO 2009 TaxPub(DT) 0563 (Ker-HC) REFERRED Saleem Fazelbhoy v. Dy. CIT 2007 TaxPub(DT) 0372 (Mum-Trib) REFERRED Joint Commissioner of Income Tax , Special Range-23, Mumbai v. Miltons Ltd. 2007 TaxPub(DT) 0372 (Mum-Trib) REFERRED CIT v. Modi Brother 2007 TaxPub(DT) 0372 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6617 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT