Shri Gundmi Venkataramana , Bangalore vs Income Tax Officer Ward-6(1)(4), ... on 7 December, 2018
In support of his contention, he placed reliance on the Tribunal
order rendered in the case of Shri K M Rajendran vs. ITO as reported in TS-
5002-ITAT-2015(Bangalore)-O copy available on pages 31 to 34 of paper
book. The ld. DR of revenue supported the orders of authorities below.