Case Laws Analysis Followed on CIT v. Voltech Projects (P) Ltd. 2020 TaxPub(DT) 5482 (Mad-HC) Relied on Dy. CIT v. Commtel Networks (P) Ltd. 2018 TaxPub(DT) 3607 (Mum-Trib) Applied on CIT v. P & C Constructions (P) Ltd. 2009 TaxPub(DT) 1889 (Mad-HC) Followed CIT v. East Coast Constructions & Industries Ltd. 2006 TaxPub(DT) 1246 (Mad-HC) Applied on CIT v. Shoorji Vallabhdas & Co. 1962 TaxPub(DT) 0307 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2006 TaxPub(DT) 1176 (Mad-HC) : (2006) 011 (II) ITCL 0255 : (2006) 283 ITR 0295 : (2006) 203 CTR 0458CIT v. Ignifluid Boilers (1) Ltd. SUBSCRIBE FOR FULL CONTENT