Case Laws Analysis Applied Shriram Pistons & Rings Ltd. v. CIT 2008 TaxPub(DT) 1964 (Del-HC) Relied CIT v. Kalvinator of India Ltd. 2002 TaxPub(DT) 1348 (Del-HC) Applied CIT v. Southern Pressings (P) Ltd. 2000 TaxPub(DT) 0111 (Mad-HC) Relied CIT v. M.K. Yashwant Singh 1998 TaxPub(DT) 1104 (Del-HC) Relied National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Applied Jonas Woodhead & Sons Ltd. v. CIT 1997 TaxPub(DT) 1066 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0203 (Chen-Trib) : (2011) 038 (II) ITCL 0459 : (2011) 007 ITR (Trib) 0303 SUBSCRIBE FOR FULL CONTENT