Case Laws Analysis REFERRED ITO v. Universal Traffic Co. 2015 TaxPub(DT) 4867 (Mum-Trib) REFERRED Commissioner of Income-tax v. Crescent Export Syndicate 2013 TaxPub(DT) 2124 (Cal-HC) REFERRED Bharati Shipyard Limited v. Dy.CIT 2011 TaxPub(DT) 1554 (Mum-Trib) REFERRED CIT v. United Rice Land Ltd. 2010 TaxPub(DT) 0104 (P&H-HC) REFERRED CIT v. Alom Extrusions Ltd 2009 TaxPub(DT) 2109 (SC) REFERRED Allied Motors (P) Ltd. Etc. v. CIT 1997 TaxPub(DT) 1147 (SC) REFERRED CIT v. J.H. Gotla 1985 TaxPub(DT) 1344 (SC) REFERRED R.B. Jodha Mal Kuthiala v. CIT 1971 TaxPub(DT) 0387 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6584 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT