Case Laws Analysis Followed CIT v. Orbital Communication (P) Ltd. 2010 TaxPub(DT) 2214 (Del-HC) Followed CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) Followed CIT v. Steller Investment Ltd. 2001 TaxPub(DT) 0507 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersI.T.A. No.1284/Ahd/20112014 TaxPub(DT) 2988 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT