Case Laws Analysis Followed CIT v. SSAS Emerald Meadows 2016 TaxPub(DT) 4242 (SC) Followed CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Followed Dilip N. Shroff v. Joint CIT & Anr. 2007 TaxPub(DT) 1247 (SC) Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Followed National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 789/JP/20152018 TaxPub(DT) 5220 (Jp-Trib) SUBSCRIBE FOR FULL CONTENT