Case Laws Analysis Relied CIT & Anr. v. Foramer France 2003 TaxPub(DT) 0933 (SC) Relied Foramer v. CIT & Anr. 2001 TaxPub(DT) 0564 (All-HC) Relied Jindal Photo Films Ltd. v. Deputy CIT & Anr. 1998 TaxPub(DT) 1334 (Del-HC) Followed National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Followed P.V. Doshi v. CIT 1978 TaxPub(DT) 0606 (Guj-HC) Followed CIT v. S. Nelliappan 1967 TaxPub(DT) 0368 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 538 (Ahd) of 20012009 TaxPub(DT) 0246 (Adh-Trib) : (2009) 025 (II) ITCL 0565 : (2009) 316 ITR 0072 : (2009) 121 TTJ 0081 : (2008) 014 DTR 0593 SUBSCRIBE FOR FULL CONTENT