Case Laws Analysis Distinguished MAK Data (P.) Ltd. v. Commissioner of Income-tax 2013 TaxPub(DT) 2358 (SC) Distinguished Tribhovandas Chelaram v. Asstt. CIT 2012 TaxPub(DT) 1034 (Ahd-Trib) Distinguished Shyourajsingh B. Chauhan v. Asstt. CIT 2010 TaxPub(DT) 1979 (Ahd-Trib) Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Distinguished Deputy CIT v. Grey Cast Foundry Works 2006 TaxPub(DT) 1291 (Ahd-Trib) Distinguished Technova Imaging Systems Ltd. v. Deputy CIT 2005 TaxPub(DT) 0421 (Mum-Trib) Distinguished New Holland Tractors (India) (P) Ltd. v. Income Tax Officer 2004 TaxPub(DT) 0517 (Del-Trib) Distinguished Om Prakash Gupta v. Income Tax Officer 2002 TaxPub(DT) 0567 (Chd-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 1309 (Ahd-Trib) : (2014) 148 ITD 0020 SUBSCRIBE FOR FULL CONTENT