Case Laws Analysis Followed on National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersT.C. No. 311 of 19861999 TaxPub(DT) 0338 (Mad-HC) : (1999) 238 ITR 0766 : (1999) 157 CTR 0252Commissioner of Income Tax v. Dhanalakshmi Mills Ltd. SUBSCRIBE FOR FULL CONTENT