Case Laws Analysis Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Followed Price Waterhouse Coopers (P.) Ltd. v. CIT 2012 TaxPub(DT) 2967 (SC) Followed CIT v. Escorts Finance Ltd. 2010 TaxPub(DT) 0733 (Del-HC) Followed CIT v. Ashim Kumar Agarwal 2005 TaxPub(DT) 1351 (Jhar-HC) Followed CIT v. S.V. Electricals (P) Ltd. 2005 TaxPub(DT) 1165 (MP-HC) Followed K.P. Madhusudhanan v. CIT 2001 TaxPub(DT) 1585 (SC) Followed B.N. Sharma v. CIT 1997 TaxPub(DT) 0219 (SC) Followed CIT v. Onkar Saran & Sons 1992 TaxPub(DT) 1202 (SC) Followed Sir Shadi Lal Sugar & General Mills Ltd. & Anr. v. CIT 1987 TaxPub(DT) 1625 (SC) Followed Brij Mohan v. CIT 1979 TaxPub(DT) 1070 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 4950/Del/20172018 TaxPub(DT) 2563 (Del-Trib) SUBSCRIBE FOR FULL CONTENT