Case Laws Analysis REFERRED CIT v. Merchem Ltd. 2015 TaxPub(DT) 3586 (Ker-HC) REFERRED CIT v. Gujarat State Road Transport Corporation 2014 TaxPub(DT) 1235 (Guj-HC) REFERRED CIT v. Jairam & Sons 2004 TaxPub(DT) 1021 (Ker-HC) REFERRED CIT v. G.T.N. Textiles Ltd. 2004 TaxPub(DT) 0282 (Ker-HC) REFERRED CIT v. South India Corporation Ltd. 2000 TaxPub(DT) 0920 (Ker-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 644 (Hyd.) of 20202021 TaxPub(DT) 3662 (Hyd-Trib) : (2021) 189 ITD 0676IN THE ITAT, HYDERABAD 'SMC' BENCH SUBSCRIBE FOR FULL CONTENT