Case Laws Analysis Distinguished on Vinod Kumar Jain v. ITO 2013 TaxPub(DT) 0487 (Asr-Trib) Set aside on Shree Balaji Alloys v. CIT 2011 TaxPub(DT) 0882 (J&K-HC) Applied CIT v. Kiran Enterprises 2010 TaxPub(DT) 1002 (HP-HC) Applied Liberty India v. CIT 2009 TaxPub(DT) 2027 (SC) Distinguished CIT v. Dharam Pal Prem Chand Ltd. 2009 TaxPub(DT) 1097 (Del-HC) Applied Vinod Behari Jain & Ors. v. ITO 2008 TaxPub(DT) 1395 (Pune-Trib) Distinguished Suresh Kumar Bajoria v. ITO 2008 TaxPub(DT) 1073 (Jp-Trib) Applied Pandian Chemicals Ltd. v. CIT 2003 TaxPub(DT) 1233 (SC) Distinguished Mid East Port Folio Management Ltd. v. Dy. CIT 2003 TaxPub(DT) 0002 (Chen-Trib) Applied CIT v. Sterling Foods 1999 TaxPub(DT) 1271 (SC) Relied National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Applied Sahney Steel & Press Works Ltd. Etc. Etc. v. CIT 1997 TaxPub(DT) 1342 (SC) Relied Jute Corporation of India Ltd. v. CIT & Anr. 1991 TaxPub(DT) 0505 (SC) Distinguished Additional CIT v. Gurjargravures (P) Ltd. 1978 TaxPub(DT) 0688 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 1057 (Asr-Trib) : (2010) 127 TTJ 0129 : (2010) 033 DTR 0067Shree Balaji Alloys v. ITO SUBSCRIBE FOR FULL CONTENT