Case Laws Analysis Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Relied Liberty India v. CIT 2009 TaxPub(DT) 2027 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 1092 (All-HC) : (2014) 100 DTR 0425 SUBSCRIBE FOR FULL CONTENT