Case Laws Analysis Distinguished CIT v. Bharti Televenture Ltd. 2011 TaxPub(DT) 0776 (Del-HC) Distinguished CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) Followed Leben Laboratories Ltd. v. Dy. CIT 2007 TaxPub(DT) 1667 (Mum-Trib) Followed Income Tax Officer v. Induflex Products (P) Ltd. 2006 TaxPub(DT) 1076 (SC) Distinguished CIT v. Tin Box Co. 2003 TaxPub(DT) 0685 (Del-HC) Distinguished CIT v. Orissa Cement Ltd. 2001 TaxPub(DT) 1404 (Del-HC) Followed K. Somasundaram & Brothers v. CIT 1999 TaxPub(DT) 0746 (Mad-HC) Distinguished CIT v. Hotel Savera 1999 TaxPub(DT) 0266 (Mad-HC) Distinguished Indian Explosives Ltd. v. CIT 1984 TaxPub(DT) 0298 (Cal-HC) Distinguished Woolcombers of India Ltd. v. CIT 1982 TaxPub(DT) 0389 (Cal-HC) Distinguished Birla Gwalior Pvt. Ltd. v. CIT 1962 TaxPub(DT) 0225 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2012 TaxPub(DT) 3066 (Ker-HC) : (2012) 048 (I) ITCL 0472 : (2012) 210 TAXMAN 0115 : (2012) 076 DTR 0335 SUBSCRIBE FOR FULL CONTENT