Case Laws Analysis Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Followed CIT v. Industrial Solvents and Chemicals (P) Ltd. 1979 TaxPub(DT) 0635 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 1229 (Mum-Trib) : (2014) 057 (II) ITCL 0053 : (2014) 160 TTJ 0731 : (2014) 100 DTR 0001 SUBSCRIBE FOR FULL CONTENT