Case Laws Analysis Followed CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 1474 (Bang-Trib) : (2015) 039 ITR (Trib) 0585 SUBSCRIBE FOR FULL CONTENT