Case Laws Analysis REFERRED Tata Communications Ltd. v. Jt. CIT 2009 TaxPub(DT) 1883 (Mum-Trib) REFERRED Ahmedabad Electricity Co. Ltd. v. CIT 1993 TaxPub(DT) 0430 (Bom-HC) REFERRED CIT v. Sun Engineering Works (P) Ltd. 1992 TaxPub(DT) 1434 (SC) REFERRED Jeypore Timber & Veneer Mills (P) Ltd. v. CIT 1982 TaxPub(DT) 0772 (Gau-HC) REFERRED Hukumchand Mills Ltd. v. CIT 1967 TaxPub(DT) 0194 (SC) REFERRED Phool Chand Gajanand v. CIT 1966 TaxPub(DT) 0237 (All-HC) REFERRED CIT v. R.D. Aggarwal & Co. & Anr. 1965 TaxPub(DT) 0193 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 1812 (Mum-Trib) : (2020) 184 ITD 0872 : (2020) 205 TTJ 0648IN THE ITAT, MUMBAI BENCH SUBSCRIBE FOR FULL CONTENT