a) Agra Bench TM ITAT 313 ITR 123 9AT) Laxman Dass Makhija
b) Delhi ITAT TM in Amina 73 ITD 125; In SMC Share Brokers 109 TTJ 700(affirmed by
DHC 288 ITR 345); Chd ITAT in Neena Syal 70 ITD 62; All ITAT TM in 50 ITD 1
c) Zuari Leasing Delhi ITAT TM 112 ITD 205/115 TTJ 721-
