Case Laws Analysis Distinguished Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC) Relied CIT v. Premier Cotton Mills Ltd. 1999 TaxPub(DT) 1190 (Mad-HC) Relied National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Relied CIT v. Gwalior Rayon Silk Manufacturing Co. Ltd. 1992 TaxPub(DT) 1281 (SC) Relied Jute Corporation of India Ltd. v. CIT & Anr. 1991 TaxPub(DT) 0505 (SC) Relied Nanhoomal Jyoti Prasad v. CIT 1980 TaxPub(DT) 0689 (All-HC) Relied Textile Machinery Corporation Ltd. v. CIT 1977 TaxPub(DT) 0805 (SC) Relied CIT v. Indian Aluminium Co. Ltd. 1977 TaxPub(DT) 0803 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 661 (Ahd) of 20052009 TaxPub(DT) 0366 (Ahd-Trib) : (2009) 029 (II) ITCL 0225 : (2009) 123 TTJ 0310 : (2009) 022 DTR 0225Asstt. CIT v. Niko Resources Ltd. SUBSCRIBE FOR FULL CONTENT