Case Laws Analysis Relied DIT v. Jyoti Foundation 2013 TaxPub(DT) 2463 (Del-HC) Relied CIT v. Sunbeam Auto Ltd. 2011 TaxPub(DT) 0088 (Del-HC) Relied CIT v. Leisure Wear Exports Ltd. 2010 TaxPub(DT) 2250 (Del-HC) Relied CIT v. R.K. Construction Co. 2009 TaxPub(DT) 0690 (Guj-HC) Relied CIT v. Arvind Jewellers 2003 TaxPub(DT) 0342 (Guj-HC) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied CIT v. Gabrial India Ltd. 1993 TaxPub(DT) 1357 (Bom-HC) Relied CIT v. Ratlam Coal Ash Co. 1988 TaxPub(DT) 0529 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 413 & 414/Kol/20152015 TaxPub(DT) 2749 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT