Case Laws Analysis Followed CIT v. Charanjit Jawa 2004 TaxPub(DT) 1404 (P&H-HC) Followed National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersI. T. A. No. 193/Kol/20112011 TaxPub(DT) 1770 (Kol-Trib) : (2011) 011 ITR (Trib) 0017 SUBSCRIBE FOR FULL CONTENT