Case Laws Analysis Followed on Dy. CIT v. Agile Electric Sub Assembly (P). Ltd. 2021 TaxPub(DT) 2376 (Chen-Trib) Applied on National Thermal Power Corpn. Ltd. v. CIT 2013 TaxPub(DT) 0281 (Del-HC) Followed on Siv Industries Ltd. v. Dy. CIT 2008 TaxPub(DT) 1186 (Mad-HC) Relied Assistant CIT v. Ashima Syntex Ltd. 2001 TaxPub(DT) 0544 (Guj-HC) Distinguished B. Malani & Co. v. CIT 1995 TaxPub(DT) 0131 (Bom-HC) Applied on Liquidators of Pursa Ltd. v. CIT 1954 TaxPub(DT) 0065 (SC) Relied on CIT v. Dalmia Cement Ltd. 1945 TaxPub(DT) 0078 (Pat-HC) Applied on CIT v. Viswanath Bhaskar Sathe 1937 TaxPub(DT) 0048 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1971 TaxPub(DT) 0006 (Bom-HC) : (1971) 079 ITR 0613Whittle Anderson Ltd. v. Commissioner of Income Tax, Bombay City I SUBSCRIBE FOR FULL CONTENT