Case Laws Analysis Relied CIT v. Excel Industries Ltd. 2013 TaxPub(DT) 2414 (SC) Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Relied New Sorathia Engineering Co. v. CIT 2006 TaxPub(DT) 1265 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 5454/Mum/20112015 TaxPub(DT) 4418 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT