Case Laws Analysis Referred Dwarikadhish Sugar Industries v. ITO 2012 TaxPub(DT) 3103 (Luck-Trib) Referred CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) Followed CIT v. Emptee Poly-Yarn (P) Ltd. 2008 TaxPub(DT) 1713 (Bom-HC) Referred Jaikishan Dadlani v. Income Tax Officer 2005 TaxPub(DT) 1633 (Mum-Trib) Followed Deputy CIT v. Rohini Builders 2002 TaxPub(DT) 0305 (Guj-HC) Referred CIT v. Smt. P.K. Noorjahan 1999 TaxPub(DT) 0080 (SC) Referred CIT v. Orissa Corporation (P) Ltd. 1986 TaxPub(DT) 1425 (SC) Referred Tolaram Daga v. CIT 1966 TaxPub(DT) 0106 (Assam-HC) Referred Nabadwip Chandra Roy v. CIT 1962 TaxPub(DT) 0003 (Assam-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 2841/Ahd/20132018 TaxPub(DT) 4855 (Ahd-Trib) SUBSCRIBE FOR FULL CONTENT