Case Laws Analysis Relied on Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 149 of 20082017 TaxPub(DT) 1045 (Cal-HC) : (2017) 393 ITR 0402 SUBSCRIBE FOR FULL CONTENT