Case Laws Analysis Followed Principal CIT v. Rana Sugar Ltd. 2016 TaxPub(DT) 3808 (P&H-HC) Followed Nayan C. Shah v. ITO 2016 TaxPub(DT) 1955 (Guj-HC) Followed CIT v. Somany Evergree Knits Ltd. 2013 TaxPub(DT) 1283 (Bom-HC) Followed Price Waterhouse Coopers (P.) Ltd. v. CIT 2012 TaxPub(DT) 2967 (SC) Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 2695 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT