Case Laws Analysis Followed CIT v. Videsh Sanchar Nigam Ltd. 2012 TaxPub(DT) 0676 (Bom-HC) Followed Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Followed Nandlal Tejmal Kothari v. Inspecting Assistant CIT & Ors. 1998 TaxPub(DT) 0478 (SC) Followed C.B. Gautam v. Union of India & Ors. 1993 TaxPub(DT) 0887 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 2311 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT