Case Laws Analysis Followed Plantation Corporation of Kerala Ltd. v. Commissioner of Agricultureal Income Tax 1994 TaxPub(DT) 0370 (Ker-HC) Applied I.B.M. World Trade Corporation v. CIT 1990 TaxPub(DT) 0205 (Bom-HC) Followed Richardson Hindustan Ltd. v. CIT 1988 TaxPub(DT) 0242 (Bom-HC) Distinguished Hotel Rajmahal v. CIT 1985 TaxPub(DT) 0404 (Karn-HC) Followed CIT v. Cinceita (P) Ltd. 1982 TaxPub(DT) 1095 (Bom-HC) Followed on CIT v. Hoechst Pharmaceuticals Ltd. 1978 TaxPub(DT) 0711 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 16 of 19701979 TaxPub(DT) 0883 (Bom-HC) : (1979) 118 ITR 0042 : (1979) 012 CTR 0243 : (1979) 001 TAXMAN 0286Commissioner of Income-Tax, Bombay City-I v. Bombay Cycle & Motor Agency Ltd. SUBSCRIBE FOR FULL CONTENT