Case Laws Analysis Distinguished on Sun Infraa v. Dy. CIT 2018 TaxPub(DT) 3753 (Hyd-Trib) Distinguished on ITO v. International Rubber & Plastics 2010 TaxPub(DT) 1628 (Chen-Trib) Concurred with on Jay Bharat Maruti Ltd. v. CIT 2010 TaxPub(DT) 1540 (Del-HC) Distinguished Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Relied Vipan Khanna v. CIT & Ors. 2002 TaxPub(DT) 0096 (P&H-HC) Relied CIT v. Sun Engineering Works (P) Ltd. 1992 TaxPub(DT) 1434 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2008 TaxPub(DT) 0308 (Ker-HC) : (2008) 024 (I) ITCL 0292 : (2008) 305 ITR 0170 : (2008) 219 CTR 0359 : (2009) 179 TAXMAN 0117Travancore Cements Ltd. v. Asstt. CIT & Anr. SUBSCRIBE FOR FULL CONTENT