Case Laws Analysis Concurred with Gujarat Machinery Manufacturing Ltd. v. CIT 1995 TaxPub(DT) 0279 (Guj-HC) Concurred with Plantation Corporation of Kerala Ltd. v. Commissioner of Agricultureal Income Tax 1994 TaxPub(DT) 0370 (Ker-HC) Concurred with Sri Krishna Tiles & Potteries Madras (P.) Ltd. v. CIT 1988 TaxPub(DT) 1041 (Mad-HC) Distinguished Hotel Rajmahal v. CIT 1985 TaxPub(DT) 0404 (Karn-HC) Dissented from on Hotel Rajmahal v. CIT 1985 TaxPub(DT) 0404 (Karn-HC) Concurred with CIT v. Cinceita (P) Ltd. 1982 TaxPub(DT) 1095 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 9 of 20022010 TaxPub(DT) 0171 (HP-HC) : (2008) 024 (I) ITCL 0029 : (2010) 326 ITR 0413 : (2009) 222 CTR 0307 : (2008) 012 DTR 0020 SUBSCRIBE FOR FULL CONTENT