Case Laws Analysis Followed on DCIT v. Indo Rama Synthetics Ltd. 2021 TaxPub(DT) 0287 (Del-Trib) Followed Dy. CIT v. Reliance Industries Ltd.. 2004 TaxPub(DT) 0029 (Mum-Trib) Followed CIT v. Steel Authority of India Ltd. 2002 TaxPub(DT) 0944 (Del-HC) Followed Sahney Steel & Press Works Ltd. Etc. Etc. v. CIT 1997 TaxPub(DT) 1342 (SC) Followed Kesoram Industries & Cotton Mills Ltd. v. CIT 1991 TaxPub(DT) 0113 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2012 TaxPub(DT) 2854 (Del-Trib) : (2013) 049 (II) ITCL 0056 : (2012) 053 SOT 0515 SUBSCRIBE FOR FULL CONTENT