Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
127 (SC); (ii) Anuj Jayendra Shah -vs.- Pr. CIT [2016] 67 Taxmann.com 38 (Mumbai); (iii) PCIT, Ludhiana -vs.- venus Woollen Mills [2019] 412 ITR 188 [P&H]; (iv) CIT -vs.- Ballarpur Industries [2017] 85 Taxmann.com 10 (Bombay); (v) Addl. CIT -vs.- Mukur Corpn. [1978] 111 ITR 312 (Guj); (vi) Addl. CIT -vs.- Krishna Narayan Nail