Case Laws Analysis Relied CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Relied CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 5420 (Mum-Trib) : (2018) 191 TTJ 0376 SUBSCRIBE FOR FULL CONTENT