Case Laws Analysis Referred CIT v. S.S.P. (P) Ltd. 2012 TaxPub(DT) 0360 (P&H-HC) Referred Friends Clearing Agency (P) Ltd v. CIT-II 2011 TaxPub(DT) 0780 (Del-HC) Followed CIT v. ABG Heavy Industries Ltd. 2010 TaxPub(DT) 1513 (Bom-HC) Followed Nandlal Tejmal Kothari v. Inspecting Assistant CIT & Ors. 1998 TaxPub(DT) 0478 (SC) Referred Kishinchand Chellaram v. CIT 1980 TaxPub(DT) 1130 (SC) Referred Aluminium Corporation of India Ltd. v. CIT 1972 TaxPub(DT) 0419 (SC) Referred J.K. Woollen Mfg. v. CIT 1969 TaxPub(DT) 0130 (SC) Referred CIT v. Chandulal Keshavlal & Co. 1960 TaxPub(DT) 0130 (SC) Referred Omar Salay Mohamed Sait v. CIT 1959 TaxPub(DT) 0148 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 7207/Mum/2012, ITA Nos. 7082, 7083/Mum/2013 & ITA No. 1420/Mum/20152018 TaxPub(DT) 2310 (Mum-Trib) : (2018) 170 ITD 0599 : (2018) 195 TTJ 0101 SUBSCRIBE FOR FULL CONTENT
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