Case Laws Analysis Followed on Dy. CIT v. Gloster Jute Mills Ltd. 2017 TaxPub(DT) 4006 (Kol-Trib) Followed T.R.F. Ltd. v. CIT 2010 TaxPub(DT) 1481 (SC) Followed CIT v. Woodward Governor India P. Ltd. 2009 TaxPub(DT) 1628 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1521, 2033, 1523/Kol/20132016 TaxPub(DT) 3465 (Kol-Trib) : (2016) 182 TTJ 0324 : (2016) 143 DTR 0305 SUBSCRIBE FOR FULL CONTENT