Case Laws Analysis Relied CIT v. Sam Global Securities Ltd. 2013 TaxPub(DT) 2538 (Del-HC) Relied CIT v. Pruthvi Brokers & Shareholders Pvt. Ltd. 2012 TaxPub(DT) 2671 (Bom-HC) Relied CIT v. Jai Parabolic Springs Ltd. 2008 TaxPub(DT) 1881 (Del-HC) Distinguished Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC) Relied National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Relied Jute Corporation of India Ltd. v. CIT & Anr. 1991 TaxPub(DT) 0505 (SC) Relied CIT v. Cellulose Products of India Ltd. 1985 TaxPub(DT) 0441 (Guj-HC) Relied CIT v. Kanpur Coal Syndicate 1964 TaxPub(DT) 0339 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6997 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT