Case Laws Analysis Relied CIT v. Atlas Export Enterprise 2015 TaxPub(DT) 2277 (Mad-HC) Distinguished CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Followed Kanbay Software India (P) Ltd. v. Dy. CIT 2009 TaxPub(DT) 1691 (Pune-Trib) Distinguished Bpl Sanyo Finance Ltd. v. Dy. CIT 2007 TaxPub(DT) 0118 (Bang-Trib) Relied Associated Bearing Co. Ltd. v. CIT 2006 TaxPub(DT) 0799 (Bom-HC) Relied CIT v. Mussadilal Ram Bharose 1987 TaxPub(DT) 1196 (SC) Relied CIT v. Nathulal Agarwala & Sons 1985 TaxPub(DT) 1121 (Pat-HC) Distinguished CIT v. Hind Rajasthan Construction Company 1979 TaxPub(DT) 0424 (Bom-HC) Applied CIT v. Durga Prasad More 1971 TaxPub(DT) 0375 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 4270 (Mum-Trib) : (2016) 072 (II) ITCL 0530 SUBSCRIBE FOR FULL CONTENT