Case Laws Analysis Followed CIT v. Textool Co. Ltd. 2013 TaxPub(DT) 2118 (SC) Followed J.K. Kashyap v. Asstt. CIT 2008 TaxPub(DT) 1765 (Del-HC) Followed Shree Sajjan Mills Ltd. v. CIT & Anr. 1985 TaxPub(DT) 1362 (SC) Followed Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1876/Ahd/2014 & C.O. No. 251/Ahd/142018 TaxPub(DT) 2496 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT