Case Laws Analysis Distinguished MAK Data (P.) Ltd. v. Commissioner of Income-tax 2013 TaxPub(DT) 2358 (SC) Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Followed Union of India & Ors. v. Dharamendra Textile Processors & Ors. 2008 TaxPub(DT) 2320 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 527/JP/2012, ITA No. 556/JP/20122015 TaxPub(DT) 0980 (Jp-Trib) IN THE ITAT JAIPUR SUBSCRIBE FOR FULL CONTENT