Acit 28(1), Navi Mumbai vs James P. Dsilva, Navi Mumbai on 30 January, 2019 In support of his contention, he relied upon the decision of the Mumbai Benches of the Tribunal in the case of James P. D'Silva Vs. DCIT [175 ITD 533]. Income Tax Appellate Tribunal - Mumbai Cites 20 - Cited by 3 - Full Document