Case Laws Analysis Relied on Hahneman Pharmacy and Laboratory v. ITO 2018 TaxPub(DT) 1754 (Kol-Trib) Distinguished on Nazir Singh v. CIT 2001 TaxPub(DT) 1346 (MP-HC) Distinguished on CIT v. Sakthi Charities 2000 TaxPub(DT) 1248 (Mad-HC) Applied on Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Distinguished on CIT v. Amalgamations Ltd. 1999 TaxPub(DT) 0571 (Mad-Trib) Distinguished on CIT v. Smt. D. Valliammal 1998 TaxPub(DT) 0146 (Mad-HC) Distinguished on CIT v. Gabrial India Ltd. 1993 TaxPub(DT) 1357 (Bom-HC) Relied on CIT v. Kanpur Coal Syndicate 1964 TaxPub(DT) 0339 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 0886 (Mad-HC) : (2003) 264 ITR 0673 : (2003) 181 CTR 0431 : (2003) 128 TAXMAN 0880 SUBSCRIBE FOR FULL CONTENT