Case Laws Analysis Distinguished on Zuari Management Services Ltd. v. CIT 2015 TaxPub(DT) 1036 (Panaji-Trib) Followed on Tamilnadu Industrial Development Corporation Ltd. v. Asstt. CIT 2014 TaxPub(DT) 3627 (Chen-Trib) Relied on Star Drugs & Research Labs Ltd. v. Asstt CIT 2010 TaxPub(DT) 1665 (Chen-Trib) Distinguished on Hindustan Coca Cola Beverages (P) Ltd. v. Dy. CIT 2010 TaxPub(DT) 0739 (Del-Trib) Distinguished on J.K. Synthetics Ltd. v. Income Tax Officer & Anr. 1976 TaxPub(DT) 0444 (All-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1991 TaxPub(DT) 0451 (All-HC) : (1991) 187 ITR 0412 : (1990) 090 CTR 0113 : (1991) 054 TAXMAN 0175 SUBSCRIBE FOR FULL CONTENT