Case Laws Analysis Relied on Rajiv Arora v. CIT 2012 TaxPub(DT) 0875 (Jp-Trib) Followed on CIT v. Nirma Chemicals Works (P) Ltd. 2009 TaxPub(DT) 0308 (Guj-HC) Followed on Sunil Siddharthbhai v. CIT 1985 TaxPub(DT) 1358 (SC) Followed on CIT v. B.C. Srinivasa Setty 1981 TaxPub(DT) 0902 (SC) Relied on Jayantilal Bhogilal Desai v. CIT 1981 TaxPub(DT) 0726 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 185 of 19821996 TaxPub(DT) 0598 (Guj-HC) : (1996) 221 ITR 0155 : (1996) 134 CTR 0388Rayon Silk Mills v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT