Case Laws Analysis Followed Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2012 TaxPub(DT) 2917 (Del-HC) : (2012) 048 (I) ITCL 0125 : (2012) 071 DTR 0098 SUBSCRIBE FOR FULL CONTENT