Case Laws Analysis Distinguished Meenu Equipments v. CIT 2004 TaxPub(DT) 1054 (Mad-HC) Followed on National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Applied on South India Steel Rolling Mills v. CIT 1997 TaxPub(DT) 1108 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTC Nos. 1305 to 1308 of 19872003 TaxPub(DT) 0425 (Mad-HC) : (2003) 259 ITR 0318 : (2003) 179 CTR 0186Wilson Industries v. CITIn the Madras High Court R. Jayasimha Babu & K. Raviraja Pandian, JJ. SUBSCRIBE FOR FULL CONTENT