Case Laws Analysis Followed on Dy. CIT v. IFCI Ltd. 2020 TaxPub(DT) 4221 (Del-Trib) Relied on Tata Motors Ltd. v. Dy. CIT 2019 TaxPub(DT) 3323 (Mum-Trib) Followed on Gautam Vinod Daftary v. Dy. CIT 2015 TaxPub(DT) 3510 (Mum-Trib) Concurred with on CIT v. Hindustan Hotels Ltd. & Anr. 2009 TaxPub(DT) 1852 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 1353 (Raj-HC) : (2003) 264 ITR 0744 : (2003) 185 CTR 0601CIT v. Smt. Premlata Jalani SUBSCRIBE FOR FULL CONTENT