Case Laws Analysis Followed CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) Distinguished CIT v. Ruby Traders & Exporters Ltd. 2003 TaxPub(DT) 1106 (Cal-HC) Distinguished CIT v. Sophia Finance Ltd. 1994 TaxPub(DT) 0556 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTC (A) No. 262 of 20142015 TaxPub(DT) 1914 (Mad-HC) : (2015) 117 DTR 0227 SUBSCRIBE FOR FULL CONTENT