Asstt. CIT v. Layer Exports (P.) Ltd.

88 Taxmann.com 620Income Tax Appellate Tribunal2017#7524 most cited

What is Asstt. CIT v. Layer Exports (P.) Ltd. authority for?

No addition to income can be made solely on the basis of uncorroborated notings or scribblings on loose papers found during a search or survey, without making proper independent inquiry.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2020 to 2025.

Also referred to as

Asstt. CIT v. Layer Exports (P.) Ltd. · 88 taxmann.com 620 · ITAT · loose papers · uncorroborated notings · addition · search · survey · independent inquiry · evidentiary value

Sections most often in play

Section 132(4)Section 153CSection 132Section 133ASection 115BBESection 144Section 147Section 148

Issues it is cited on

survey under section 133adumb documentssection 131(1a)section 132(4a)business connectionloose paperssection 127section 153dunexplained expendituredocuments seizedon-moneysection 133

Judgments citing Asstt. CIT v. Layer Exports (P.) Ltd.

Lakhvir Kaur, Mohali vs. DCIT/ACIT(Cen)-2, Chandigarh

In the result, both the above appeals of the Assessee are

ITA 1165/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh10 Sept 2025AY 2021-22
For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 143(3)Section 250(6)Section 65BSection 69C

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री राजपाल यादव, उपाध्यक्ष एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 1164 & 1165/Chd/ 2024 निर्धारण वर्ष / Assessment Years : 2020-21 & 2021-22 Lakhvir Kaur बनाम The DCIT/ACIT(Cen)-2 896 Sector-59, SAS Nagar Chandigarh Punjab-160059 स्थायी लेखा सं./ PAN NO: AKBPK9845Q अपीलार्थी/ Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से / Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain…

Lakhvir Kaur, Mohali, Chandigarh vs. DCIT/ACIT(Cen)-2 Chd, Chandigarh

In the result, both the above appeals of the Assessee are

ITA 1164/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh10 Sept 2025AY 2020-21
For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 143(3)Section 250(6)Section 65BSection 69C

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE श्री राजपाल यादव, उपाध्यक्ष एवं श्री कृणवन्त सहाय, लेखा सदस्य BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 1164 & 1165/Chd/ 2024 निर्धारण वर्ष / Assessment Years : 2020-21 & 2021-22 Lakhvir Kaur बनाम The DCIT/ACIT(Cen)-2 896 Sector-59, SAS Nagar Chandigarh Punjab-160059 स्थायी लेखा सं./ PAN NO: AKBPK9845Q अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से / Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain A…

Homelife Buildcon Private Limited, Sunview Enclave, Ayali Kalan, Ludhiana, Punjab vs. Smt. Samandeep Kaur DCIT-Central Circle-1, Ludhiana, Punjab

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 880/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-2022

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant बनाम The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 बनाम Homelife Buildcon Private Limited Sunview Enclave, Ayali

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 880/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Homelife Buildcon Private Limited बनाम The DCIT Sunview Enclave, Ayali Kalan, Central Circle-1 Ludhiana, Punjab-142027 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1036/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The DCI…

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Homelife Buildcon Pvt. Ltd., Ludhiana

In the result, Revenue appeal is dismissed and appeal filed by the assessee is allowed

ITA 1036/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh17 Jul 2025AY 2021-22

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 880/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Ludhiana, Punjab-142027 स्थायी लेखा सं./PAN NO: AABCH5690M अपीलार्थी/Appellant The DCIT Central Circle-1 Ludhiana, Punjab प्रत्यर्थी/Respondent आयकर अपील सं. / ITA No. 1036/Chd/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Homelife Buildcon Private Limited Sunview Enclave, Ayali Kalan, Lu

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rohit Kapoor, C.AFor Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 153D

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 880/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 Homelife Buildcon Private Limited बनाम The DCIT Sunview Enclave, Ayali Kalan, Central Circle-1 Ludhiana, Punjab-142027 Ludhiana, Punjab "ायी लेखा सं./PAN NO: AABCH5690M अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 1036/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2021-22 The DCI…

Deputy Commissioner of Income Tax, Numgambakkam vs. Jagannathan Sekat, Chennai

In the result, appeal filed by the In the result, appeal filed by the Revenue is dismissed

ITA 2220/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. R. Venkata Raman, CAFor Respondent: Mr. Nilay Baran Som, CIT
Section 132(4)Section 143(3)Section 153CSection 69

…आयकर अपीलीय अिधकरण, ‘ए’"यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.2220/Chny/2024 िनधा"रणवष"/Assessment Year: 2016-17 v. The DCIT, Shri Jagannathan Sekat, Central Circle-2(4), No.5 Fifth Street, Chennai. Gopalapuram, Chennai-600 086. [PAN: BCDPS 4688 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Department by : Mr. Nilay Baran Som, CIT Assessee by : Mr. R. Venkata Raman, CA : सुनवाईक"तारीख/Date of Hearing 03.12.2024 : घोषण…

Kolsa Khadan Kamgar Sahakari Pat Sanstha Maryadit Sillewada Project, Nagpur vs. ITO Ward 3(4), Nagpur

In the result, Revenue’s appeals for A

ITA 12/NAG/2025[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Unique Realities Builders & Developers, Nagpur

In the result, Revenue’s appeals for A

ITA 12/NAG/2023[2019-20]Status: DisposedITAT Nagpur25 Feb 2025AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

Assistant Commissioner of Income Tax, Central Circle-2(1), Nagpur vs. Unique Realities Builders & Developers, Nagpur

In the result, Revenue’s appeals for A

ITA 11/NAG/2023[2018-19]Status: DisposedITAT Nagpur25 Feb 2025AY 2018-19

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Smt. Veena AgrawalFor Respondent: Shri Sandipkumar Salunke
Section 132(4)Section 153CSection 69ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.11 and 12/Nag./2023 (Assessment Year : 2018–19 and 2019–20) Asstt. Commissioner of Income Tax ……………. Appellant Circle–2(1), Nagpur v/s Unique Realities Builders & Developers 4, Golden Palace Complex ……………. Respondent WHC Road, Dharampeth, Nagpur 440 010 PAN – AAPFM1863Q Assessee by : Smt. Veena Agrawal Revenue by : Shri Sandipkumar Salunke Date of Hearing – 11/02/2025 Date of Order – 25/02/2025 O R D E R PER K.M. ROY, A.M. This appeal by the Revenue is directed agai…

Sri. D. K Shivakumar, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bengaluru

ITA 1064/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Feb 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan Kassessment Year : 2018-19

For Appellant: S/ShriFor Respondent: Shri.Y. V. Raviraj, Sr. Standing Counsel
Section 132(4)Section 143(2)Section 250Section 292CSection 69ASection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER Assessment Year : 2018-19 Shri. D. K. Shivakumar, Vs. DCIT, No.252, “Kenkkeri” 18th Cross, Circle – 1(4), Upper Palace Orchards, Bangalore. Sadashivanagar, Bangalore – 560 080. PAN : AKKPS 1306 F APPELLANT RESPONDENT Assessee by : S/Shri. Chandrasekhar and Narendra Sharma, Advocates Revenue by : Shri.Y. V. Raviraj, Sr. Standing Counsel. Date of hearing : 10.01.2025 Date of Pronouncement : 21.02.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member This is an appeal…

DCIT, Jaipur vs. Amrapali Jewels Pvt. Ltd., Jaipur

In the result, the appeal filed by the assessee is partly allowed and

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

Prl Developers Private Limited, Mumbai City vs. Circle 8(2)(1), Mumbai

In the result, ground V of the assessee is allowed

ITA 1031/MUM/2024[2016-17]Status: DisposedITAT Mumbai05 Jul 2024AY 2016-17

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

Section 143(3)Section 250Section 3Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA 1031/Mum/2024 (Assessment year: 2016-17) PRL Developers Private vs ACIT CIRCLE 8(2)(1), Mumbai Room No.624, 6th Floor, Aayakar Limited, Mumbai City, 8th Floor, Piramal Bhawan, M.K. Road, Churchgate, Tower, Peninsula Corporate Mumbai-400 020 Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai-400 013 PAN : AAFCP9978E APPELLANT RESPONDENT Assessee by Shri Ronak Doshi a/w Shri Priyank Gala & Shri Bhavya Jain Respondent by Ms. Madhu Malti Ghosh (CIT DR) Date of hearin…

Shri Arvind Navrang Singh, Mumbai vs. Asstt. CIT-CC-3, Thane

In the result, the appeal filed by the assessee is allowed

ITA 386/MUM/2021[2015-16]Status: DisposedITAT Mumbai04 Jan 2023AY 2015-16

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘A’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Smt. Kavitha Rajagopal (JM) I.T.A. No. 386/Mum/2021 (A.Y. 2015-16) Vs. ACIT, CC-3 Arvind Navrang Singh 1503, 1504 Thakur Jewel 6th Floor, A-Wing Thakur Village, 120 Ft. Road Ashar IT Park Kandivali East Road No. 16Z Mumbai-400 101. Wagle Indl. Estate Thane-West PAN : AGTPS2026B Pinecode-400 604. (Appellant) (Respondent) Assessee by Shri Shashi Tulsiyan Department by Ms. Mamta Bansal Date of Hearing 17.10.2022 Date of Pronouncement 04.01.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal…

The ACIT, Central Circle-1(2)., Ahmedabad vs. Pawan Satynarayan Jalan, Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 204/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

Pawan Satynarayan Jalan, Ahmedabad vs. The ACIT, Central Circle-1(2)., Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 182/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2019-20

Bench: Shri Waseem Ahmed & Ms Madhumita Roy

For Appellant: Shri Chetan Agarwal, A.R
Section 132Section 132(1)Section 153ASection 153BSection 153CSection 158B

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’A’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND Ms MADHUMITA ROY, JUDICIAL MEMBER Sr. Asstt. Name of Name of ITA/IT(SS)A No. Year Appellant Respondent Pawan Satyanarain Jalan, 275, New Cloth Market, A.C.I.T., IT(SS)A Outside Raipur gate, Circle-1(2), 1. No.134/Ahd/2021 2018-19 Raipur, Ahmedabad Ahmedabad- 380002. PAN:AAVPJ9612Q Pawan Satyanarain Jalan, 275, New Cloth Market, Outside Raipur A.C.I.T., ITA No. 2019-20 gate, Raipur, Circle-1(2), 2. 182/Ahd/2021 Ahmedabad-…

M/S Ananda Social & Educational Trust, Bangalore vs. Assistant Commissioner of Income Tax Central Circle-1(3), Bangalore

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2542/BANG/2017[2008-09]Status: DisposedITAT Bangalore29 May 2020AY 2008-09

Bench: Shri B.R.Baskaran & Shri P.K.Gadale

For Appellant: Smt Tanmayee Rajkumar, AdvocateFor Respondent: Shri Vilas V Shinde, CIT
Section 11Section 12ASection 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : “C”, BANGALORE BEFORE SHRI B.R.BASKARAN, ACCOUNTANT MEMBER And SHRI P.K.GADALE, JUDICIAL MEMBER (ITA Nos.2542-2548(B)/2017) (Assessment years : 2008-09 to 2014-15) M/s Ananda Social & Education Trust, No.24, Kadugondanahalli, Bangalore-560045 Pan No.AAATA7392M Appellant Vs The ACIT, Central Circle-1(3), Bangalore. Respondent And (ITA Nos.2654-2660(B)20-17) (Assessment years : 2008-09 to 2014-15) (By Revenue) Appellant by: Smt Tanmayee Rajkumar, Advocate Revenue by : Shri Vilas V Shinde, CIT Date of hearing : 03-02-2020 Date of pronouncement : 29-05-2…

Asstt. CIT v. Layer Exports (P.) Ltd. (88 Taxmann.com 620) — Cited in 15 Judgments | BharatTax