Case Laws Analysis Distinguished on Sahyadri Agencies Ltd. v. ITO 2019 TaxPub(DT) 7948 (Coch-Trib) Approved Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Applied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied Venkata Krishna Rice Co. v. CIT 1987 TaxPub(DT) 0092 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Refd. Case No. 16 of 19721975 TaxPub(DT) 0194 (Karn-HC) : (1975) 098 ITR 0422Commissioner of Income-Tax, Mysore v. T. Narayana Pai SUBSCRIBE FOR FULL CONTENT