Case Laws Analysis Relied CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) Relied CIT v. Divine Leasing & Finance Ltd. 2008 TaxPub(DT) 0400 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 0270 (Del-HC) : (2009) 026 (I) ITCL 0055 : (2010) 325 ITR 0294 : (2009) 017 DTR 0224 SUBSCRIBE FOR FULL CONTENT