Case Laws Analysis Followed on National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. Nos. 194 & 195 of 19992004 TaxPub(DT) 0343 (Ker-HC) : (2004) 266 ITR 0409 : (2003) 182 CTR 0310 : (2003) 132 TAXMAN 0530Ooppootil Kurien & Co. (P) Ltd. v. CIT INCOME TAX SUBSCRIBE FOR FULL CONTENT