Case Laws Analysis Followed CIT v. Gitsons Engineering Co. 2015 TaxPub(DT) 0246 (Mad-HC) Followed Asstt. CIT & Anr. v. Hotel Blue Moon 2010 TaxPub(DT) 1434 (SC) Followed R. Dalmia & Anr. v. CIT 1999 TaxPub(DT) 1165 (SC) Followed National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 3824 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT