Case Laws Analysis Followed CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) Followed CIT v. Divine Leasing & Finance Ltd. 2008 TaxPub(DT) 0400 (Del-HC) Followed CIT v. Sophia Finance Ltd. 1994 TaxPub(DT) 0556 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 34 of 20072009 TaxPub(DT) 1400 (Del-HC) : (2009) 028 (I) ITCL 0084 : (2009) 179 TAXMAN 0001 : (2009) 018 DTR 0242CIT v. Gangour Investment Ltd. SUBSCRIBE FOR FULL CONTENT