Case Laws Analysis Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Relied Hindustan Steel Ltd. v. State of Orissa 1972 TaxPub(DT) 0009 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 4059 (Del-Trib) : (2014) 060 (II) ITCL 0338 : (2014) 035 ITR (Trib) 0143 SUBSCRIBE FOR FULL CONTENT