Case Laws Analysis REFERRED Rajalakshmi Mills Ltd. v. ITO 2009 TaxPub(DT) 1678 (Chen-Trib) REFERRED CIT v. South India Shipping Corporation Ltd. 1998 TaxPub(DT) 1342 (Mad-HC) REFERRED Duggal & Co. v. CIT 1996 TaxPub(DT) 0122 (Del-HC) REFERRED Tarajan Tea Co. Pvt. Ltd. v. CIT 1994 TaxPub(DT) 0419 (Gau-HC) REFERRED Additional CIT v. Mukur Corporation 1978 TaxPub(DT) 0300 (Guj-HC) REFERRED Gee Vee Enterprises v. Additional CIT & Ors. 1975 TaxPub(DT) 0267 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 1515 (Ctk-Trib)IN THE ITAT, CUTTACK BENCH SUBSCRIBE FOR FULL CONTENT