Case Laws Analysis Relied CIT v. Professional Information Systems & Management 2005 TaxPub(DT) 1246 (Guj-HC) Impliedly approved on CIT v. Shaw Wallace & Co. Ltd. 1993 TaxPub(DT) 0128 (Cal-HC) Affirmed on CIT v. Peerless Consultancy Services (Pvt.) Ltd. 1990 TaxPub(DT) 0852 (Cal-HC) Approved on CIT v. Datacons (P) Ltd. 1985 TaxPub(DT) 0656 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 0725 (SC) : (2001) 248 ITR 0178 : (2000) 164 CTR 0194 : (2001) 116 TAXMAN 0013Commissioner of Income Tax v. Peerless Consultancy & Services (P) Ltd. SUBSCRIBE FOR FULL CONTENT