Case Laws Analysis Relied Asstt. CIT v. Dharamvir Singh Rao 2017 TaxPub(DT) 5070 (SC) Relied CIT v. K.C. Pipes (P) Ltd. 2016 TaxPub(DT) 3907 (P&H-HC) Relied CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) Relied CIT v. Divine Leasing & Finance Ltd. 2008 TaxPub(DT) 0400 (Del-HC) Relied CIT v. Orissa Corporation (P) Ltd. 1986 TaxPub(DT) 1425 (SC) Relied Additional CIT v. Bahri Brothers (P) Ltd. 1985 TaxPub(DT) 0445 (Pat-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 0919 (Del-Trib) SUBSCRIBE FOR FULL CONTENT