Case Laws Analysis Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Followed Union of India & Ors. v. Dharamendra Textile Processors & Ors. 2008 TaxPub(DT) 2320 (SC) Followed Dilip N. Shroff v. Joint CIT & Anr. 2007 TaxPub(DT) 1247 (SC) Followed Dilip N. Shroff v. Jt. CIT & Anr. 2007 TaxPub(DT) 0023 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 4857/Mum/2016 & C.O. No. 304/Mum/20172018 TaxPub(DT) 1939 (Mum-Trib) : (2018) 063 ITR (Trib) 0175 SUBSCRIBE FOR FULL CONTENT