Case Laws Analysis REFERRED Pilcom v. CIT 2011 TaxPub(DT) 0617 (Cal-HC) REFERRED Jyotendrasinhji v. S.I. Tripathi & Ors. 1993 TaxPub(DT) 1331 (SC) REFERRED British Sugar Manufacturers Ltd. v. Harris (Inspector of Taxes) 1939 TaxPub(DT) 0002 (Court of Appeal) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6192 (Cal-HC) : (2018) 305 CTR 0965 : (2018) 259 TAXMAN 0006 SUBSCRIBE FOR FULL CONTENT