Case Laws Analysis Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Distinguished CIT v. Jalaram Oil Mills 2002 TaxPub(DT) 0410 (Guj-HC) Distinguished National Textiles v. CIT 2001 TaxPub(DT) 0677 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 351 (Ahd) of 20082010 TaxPub(DT) 2046 (Ahd-Trib) : (2010) 041 SOT 0157 SUBSCRIBE FOR FULL CONTENT