Case Laws Analysis Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Followed CIT v. Virgo Marketing (P) Ltd. 2008 TaxPub(DT) 1518 (Del-HC) Followed T. Ashok Pai v. CIT 2007 TaxPub(DT) 1251 (SC) Followed CIT v. Manu Engineering Works 1980 TaxPub(DT) 0483 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 644/Del/20152018 TaxPub(DT) 4607 (Del-Trib) SUBSCRIBE FOR FULL CONTENT