Some of them are as under:
i. Mumbai ITAT in the case of Ramprasad Agrawal Vs. ITO, ITA No. 1228/m/2018 & ITA No. 4843/M/2018 wherein the Addition was rightly dropped by the Tribunal.
ii. Rajasthan High Court pronouncement in the case of CIT Vs. Pooja Agrawal, DB ITA No. 385/2011
iii. Jaipur Tribunal in the case of Pramod Kumar Lodha Vs. ITO, ITA No. 826/JP/2014
iv. Kolkata Tribunal in the case of Shri Shreyan Chopra Vs. ACIT, Circle 36, Kolkata – ITA No. 661/Kol/201
v. Smt. Shikha Dhawan, C-101, Centre Park, Sector-42, Gurgaon. PAN-CCBPS1718L Vs. ITO, Gurgao in ITA No.3035/Del/2018
vi. Sarojbala A.Jain, Pune vs Acit Cen Cir 11, Mumbai on 6 April, 2018 vide ITA No.6360/MUM/2009.