Case Laws Analysis Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Relied CIT v. Sidhartha Enterprises 2010 TaxPub(DT) 0601 (P&H-HC) Relied Union of India & Ors. v. Dharamendra Textile Processors & Ors. 2008 TaxPub(DT) 2320 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersI. T.T. A. No. 42 of 20152015 TaxPub(DT) 4002 (AP-HC) : (2015) 066 (I) ITCL 0254 : (2015) 377 ITR 0417 SUBSCRIBE FOR FULL CONTENT