Case Laws Analysis Relied on Columbia Sportswear Company v DIT 2012 TaxPub(DT) 2677 (SC) Distinguished CIT v. Seshasayee Paper & Boards Ltd. 2000 TaxPub(DT) 0243 (Mad-HC) Distinguished Jaora Sugar Mills Ltd. v. Union of India & Anr. 1982 TaxPub(DT) 0162 (MP-HC) Followed Rajputana Mining Agencies & Ors. v. Income Tax Officer 1979 TaxPub(DT) 0857 (Raj-HC) Relied Nathuram Kapoor v. Income Tax Officer & Ors. 1979 TaxPub(DT) 0605 (MP-HC) Followed Jeewanlal (1929) Ltd. v. Additional CIT & Ors. 1977 TaxPub(DT) 0445 (Cal-HC) Applied A.L.A. Firm v. CIT 1976 TaxPub(DT) 0340 (Mad-HC) Distinguished Pooran Mal & Sons & Anr. v. Director of Inspection of Income Tax (Investigation) & Anr. 1974 TaxPub(DT) 0344 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1970 TaxPub(DT) 0352 (SC) : (1970) 077 ITR 0006Sirpur Paper Mill Ltd. v. Commissioner of Wealth Tax, Andhra Pradesh SUBSCRIBE FOR FULL CONTENT