Case Laws Analysis Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied CIT v. G.K. Kabra 1995 TaxPub(DT) 0352 (AP-HC) Relied Bagsu Devi Bafna v. CIT & Ors. 1966 TaxPub(DT) 0026 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 0908 (Chd-Trib) : (2009) 026 (I) ITCL 0061 : (2009) 181 TAXMAN 0132 : (2008) 016 DTR 0460 SUBSCRIBE FOR FULL CONTENT