Case Laws Analysis Followed National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Relied on CIT v. K.B. Kalikutty & Anr. 1969 TaxPub(DT) 0128 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 1003 (Mum-Trib) : (2009) 027 SOT 0124 SUBSCRIBE FOR FULL CONTENT