Case Laws Analysis Followed CIT v. Mahavir Plantations (P.) Ltd. 2014 TaxPub(DT) 0076 (Ker-HC) Followed CIT v. Excel Industries Ltd. 2013 TaxPub(DT) 2414 (SC) Followed T.R.F. Ltd. v. CIT 2010 TaxPub(DT) 1481 (SC) Followed CIT v. Balarampur Commercial Enterprises Ltd. 2003 TaxPub(DT) 1167 (Cal-HC) Followed CIT v. Shiv Prakash Janak Raj & Co. Pvt. Ltd. Etc. 1996 TaxPub(DT) 1255 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1 of 20082014 TaxPub(DT) 2074 (All-HC) : (2015) 370 ITR 0379 : (2015) 274 CTR 0130 : (2014) 223 TAXMAN 0139 : (2014) 110 DTR 0240 SUBSCRIBE FOR FULL CONTENT