Case Laws Analysis Relied Mrs. Khatiza S. Oomerbhoy v. Income Tax Officer 2006 TaxPub(DT) 1436 (Mum-Trib) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied CIT v. Gabrial India Ltd. 1993 TaxPub(DT) 1357 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1253 of 20062009 TaxPub(DT) 1497 (Del-Trib) : (2009) 029 (II) ITCL 0077 : (2009) 125 TTJ 0428 : (2009) 023 DTR 0476 SUBSCRIBE FOR FULL CONTENT