Case Laws Analysis Followed on High Energy Batteries India Ltd. v. ITO 2021 TaxPub(DT) 0461 (Chen-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Reference Case No. 139 of 19811994 TaxPub(DT) 0066 (Karn-HC) : (1994) 077 TAXMAN 0153 SUBSCRIBE FOR FULL CONTENT