Case Laws Analysis Referred on Deem Roll Tech Ltd. v. DCIT 2018 TaxPub(DT) 1728 (Ahd-Trib) Applied on Agrawal Coal Corporation (P) Ltd. v. Additional Commissioner of Income Tax 2012 TaxPub(DT) 0375 (Ind-Trib) Followed on CIT & Anr. v. Arunananda Textiles (P) Ltd. 2011 TaxPub(DT) 0177 (Karn-HC) Relied CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) Relied CIT v. Steller Investment Ltd. 2001 TaxPub(DT) 0507 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0168 (Karn-HC) : (2010) 035 (I) ITCL 0156 : (2011) 333 ITR 0111 : (2010) 036 DTR 0355 SUBSCRIBE FOR FULL CONTENT