Case Laws Analysis Distinguished CIT v. Ruby Traders & Exporters Ltd. 2003 TaxPub(DT) 1106 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 1934 (Cal-HC) : (2014) 058 (I) ITCL 0078 : (2014) 101 DTR 0413 SUBSCRIBE FOR FULL CONTENT