Case Laws Analysis Followed CIT v. Honda Siel Power Products Ltd. 2011 TaxPub(DT) 0329 (Del-HC) Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 1045 (All-HC) : (2016) 069 (I) ITCL 0065 : (2016) 389 ITR 0293 SUBSCRIBE FOR FULL CONTENT