Case Laws Analysis Applied on ITO v. Heartland K.G. Information Ltd. 2010 TaxPub(DT) 0257 (Chen-Trib) Distinguished on Abad Fisheries v. CIT 1995 TaxPub(DT) 0678 (Ker-HC) Distinguished on Kerala State Cashew Development Corporation v. CIT 1994 TaxPub(DT) 0298 (Ker-HC) Distinguished on CIT v. Super Tool Company Pvt. Ltd. 1993 TaxPub(DT) 1092 (Bom-HC) Distinguished on Khoday Industries (P) Ltd. v. CIT 1987 TaxPub(DT) 0460 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Case No. 612 of 19841998 TaxPub(DT) 0170 (Mad-HC) : (1998) 233 ITR 0207 : (1997) 141 CTR 0467 : (1997) 092 TAXMAN 0268A.G.S. Tiber and Chemicals Industries P. Ltd. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT