Case Laws Analysis Followed on Bihar State Text Book Publishing Corporation v. CIT 2020 TaxPub(DT) 3725 (Pat-HC) Distinguished Sahney Steel & Press Works Ltd. Etc. Etc. v. CIT 1997 TaxPub(DT) 1342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0994 (Pat-HC) : (2011) 041 (I) ITCL 0002 : (2011) 241 CTR 0403 : (2011) 199 TAXMAN 0196 : (2011) 056 DTR 0178 SUBSCRIBE FOR FULL CONTENT