Case Laws Analysis Followed CIT & Ors. v. Chhabil Dass Agarwal 2013 TaxPub(DT) 2200 (SC) Distinguished Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Appeal Nos. 347 to 349 of 20142014 TaxPub(DT) 3512 (Mad-HC) : (2014) 366 ITR 0453 : (2014) 270 CTR 0296 : (2014) 107 DTR 0001 SUBSCRIBE FOR FULL CONTENT