Case Laws Analysis Distinguished National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Relied State of Kerala v. Vijaya Stores 1979 TaxPub(DT) 0753 (SC) Relied New India Life Assurance Co. Ltd. v. CIT 1957 TaxPub(DT) 0097 (Bom-HC) Relied The Motor Union Insurance Co. Ltd. v. CIT 1945 TaxPub(DT) 0025 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 6076 (Mum) of 20052009 TaxPub(DT) 1243 (Mum-Trib) : (2009) 028 (II) ITCL 0071 : (2009) 122 TTJ 0153 : (2009) 018 DTR 0489 SUBSCRIBE FOR FULL CONTENT