Case Laws Analysis Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Followed Modular Infotech (P.) Ltd. v. Deputy Commissioner of Income Tax 2010 TaxPub(DT) 1015 (Pune-Trib) Followed CIT v. Hotel Sabar (P) Ltd. 2003 TaxPub(DT) 1201 (Guj-HC) Followed Ashwin Vanaspati Industries v. CIT 2002 TaxPub(DT) 1116 (Guj-HC) Followed Poulose & Matthen (P) Ltd. v. Deputy CIT 1992 TaxPub(DT) 1379 (Coch-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 2730/Mum/20162018 TaxPub(DT) 2473 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT