Case Laws Analysis Applied on Toja Tyres & Treads (P) Ltd. v. Deputy CIT & Anr. 2005 TaxPub(DT) 0610 (Ker-HC) Applied on Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2005 TaxPub(DT) 1237 (Ker-HC) : (2005) 003 (I) ITCL 0328 : (2005) 194 CTR 0210 : (2005) 148 TAXMAN 0621Mangalam Publications (India) (P) Ltd. v. Dy CIT INCOME TAX SUBSCRIBE FOR FULL CONTENT