Case Laws Analysis Followed on Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Applied on Nanji Topanbhai & Co. v. Assistant CIT & Ors. 2000 TaxPub(DT) 0736 (Ker-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCase Refd. No. 85 of 19912003 TaxPub(DT) 1036 (AP-HC) : (2003) 261 ITR 0611 : (2003) 182 CTR 0625 : (2003) 129 TAXMAN 0430 SUBSCRIBE FOR FULL CONTENT