Case Laws Analysis REFERRED CIT v. Hero Cycles (P) Ltd. Etc. Etc. 1997 TaxPub(DT) 1337 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2022 TaxPub(DT) 1303 (Pune-Trib) : (2022) 100 ITR (Trib) 0470IN THE ITAT, PUNE BENCH R.S. SYAL, V.P. & PARTHA SARATHI CHAUDHURY, J.M. SUBSCRIBE FOR FULL CONTENT