Case Laws Analysis Distinguished on Chennai Petroleum Corporation Ltd. v. Dy. CIT 2020 TaxPub(DT) 4701 (Mad-HC) Followed CIT v. Kattabomman Transport Corporation Ltd. 2004 TaxPub(DT) 0050 (Mad-HC) Followed Kattabomman Transport Corporation Ltd. v. CIT 2000 TaxPub(DT) 1318 (Mad-HC) Followed Cholan Roadways Corporation Ltd. v. CIT 1999 TaxPub(DT) 0105 (Mad-HC) Applied CIT v. India Radiators Ltd. 1999 TaxPub(DT) 0092 (Mad-HC) Followed on CIT v. Cheran Transport Pvt. Ltd. 1986 TaxPub(DT) 0528 (Mad-HC) Distinguished on CIT v. Kodandarama & Co. 1983 TaxPub(DT) 1235 (AP-HC) Followed on Bombay Steam Navigation Co. (1953) (P) Ltd. v. CIT 1965 TaxPub(DT) 0200 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1996 TaxPub(DT) 0374 (Mad-HC) : (1996) 219 ITR 0203 : (1996) 134 CTR 0466 : (1996) 088 TAXMAN 0228Commissioner of Income Tax v. Cheran Transport Corporn. Ltd. SUBSCRIBE FOR FULL CONTENT