Case Laws Analysis REFERRED CIT v. Gem Plus Jewellery India Ltd. 2011 TaxPub(DT) 0314 (Bom-HC) REFERRED Col. Sir Harinder Singh Brar v. Income Tax Officer 2006 TaxPub(DT) 0456 (P&H-HC) REFERRED Spences Hotels (P) Ltd. v. Deputy CIT 2003 TaxPub(DT) 1313 (Karn-HC) REFERRED K.M. Sharma v. Income Tax Officer 2002 TaxPub(DT) 1326 (SC) REFERRED CIT v. Vaikundam Rubber Co. Ltd. 2001 TaxPub(DT) 0741 (Ker-HC) REFERRED Kunhayammed & Ors. v. State of Kerala & Anr. 2000 TaxPub(DT) 1461 (SC) REFERRED Parveen Kumari v. CIT & Anr. 1999 TaxPub(DT) 1055 (P&H-HC) REFERRED CIT v. G. Viswanatham 1988 TaxPub(DT) 0838 (AP-HC) REFERRED CIT v. Amritlal Bhogilal & Co. 1958 TaxPub(DT) 0184 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersW.P. Nos. 16217 to 16219 of 2016 & W.M.P. Nos. 14001 to 14003 of 20162020 TaxPub(DT) 2008 (Mad-HC)IN THE MADRAS HIGH COURT SUBSCRIBE FOR FULL CONTENT