Case Laws Analysis Followed Toyota Motor Corporation v. CIT 2008 TaxPub(DT) 2244 (SC) Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0345 (Coch-Trib) : (2011) 039 (II) ITCL 0088 : (2011) 128 ITD 0081 : (2011) 135 TTJ 0257 : (2011) 049 DTR 0233V.K. Natesan v. Dy. CIT SUBSCRIBE FOR FULL CONTENT