Case Laws Analysis Relied on G.K. Consultants Ltd. v. ITO 2014 TaxPub(DT) 3350 (Del-Trib) Relied CIT v. Wipro Finance Ltd. 2010 TaxPub(DT) 0085 (Karn-HC) Relied Smt. Mira Ananta Naik & Ors. v. Dy. CIT (Investigation) & Ors. 2009 TaxPub(DT) 0783 (Bom-HC) Applied Sassoon J. David & Co. (P) Ltd. v. CIT 1979 TaxPub(DT) 1025 (SC) Relied CIT v. H.N. Shindore 1978 TaxPub(DT) 0369 (Bom-HC) Relied Income Tax Officer & Ors. v. Lakhmani Mewal Das 1976 TaxPub(DT) 0742 (SC) Distinguished Morvi Industries Ltd. v. CIT 1971 TaxPub(DT) 0397 (SC) Relied Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) Applied E.D. Sassoon & Co. Ltd. & Ors. v. CIT 1954 TaxPub(DT) 0103 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 0506 (Mum-Trib) : (2010) 129 TTJ 0190 : (2009) 032 SOT 0592 : (2010) 034 DTR 0450 : (2011) 008 ITR (Trib) 0655 SUBSCRIBE FOR FULL CONTENT