Case Laws Analysis Applied CIT v. Harparshad & Co. Ltd. 2010 TaxPub(DT) 2169 (Del-HC) Distinguished CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Applied Punjab State Industrial Development Corporation Ltd. v. CIT 1997 TaxPub(DT) 0919 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0656 (Ahd-Trib) : (2011) 131 ITD 0197 : (2011) 140 TTJ 0739 : (2011) 054 DTR 0026 SUBSCRIBE FOR FULL CONTENT