Case Laws Analysis Followed on Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1607 (Del-HC) : (2004) 189 CTR 0070 : (2004) 140 TAXMAN 0627Nestle India Ltd. v. Dy. CIT INCOME TAX SUBSCRIBE FOR FULL CONTENT