Case Laws Analysis Relied on Addl. CIT v. Global Health (P) Ltd. 2021 TaxPub(DT) 0066 (Del-Trib) Distinguished on Pr. CIT v. Principal Housing Board Haryana 2016 TaxPub(DT) 4797 (P&H-HC) Relied on Cyanamid Agro Ltd. v. Addl. CIT 2009 TaxPub(DT) 1288 (Mum-Trib) Followed Vikram Mills Ltd. v. CIT 2000 TaxPub(DT) 0266 (Guj-HC) Applied CIT v. Ahmedabad Manufacturing & Calico Printing Co. Ltd. 1995 TaxPub(DT) 0206 (Guj-HC) Impliedly overruled on Dollar Co. v. CIT 1986 TaxPub(DT) 1382 (Mad-HC) Distinguished on L.H. Sugar Factory & Oil Mills (P) Ltd. v. CIT 1980 TaxPub(DT) 1125 (SC) Approved on Additional CIT v. Rohit Mills Ltd. 1976 TaxPub(DT) 0548 (Guj-HC) Distinguished on Mohanlal Hargovind of Jubbulpore v. CIT 1949 TaxPub(DT) 0064 (Privy Council) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1992 TaxPub(DT) 1381 (SC) : (1992) 197 ITR 0422 : (1992) 106 CTR 0237 : (1992) 063 TAXMAN 0493Arvind Mills Ltd. v. CITINCOME TAX SUBSCRIBE FOR FULL CONTENT