Case Laws Analysis Followed Dalmia Dairy Industries Ltd. v. CIT 2000 TaxPub(DT) 0910 (Del-HC) Distinguished National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Relied CIT v. Rai Bahadur Hardutroy Motilal Chamaria 1967 TaxPub(DT) 0347 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 0688 (Del-HC) : (2008) 024 (I) ITCL 0129 : (2009) 176 TAXMAN 0169 : (2008) 012 DTR 0025 SUBSCRIBE FOR FULL CONTENT