Case Laws Analysis Distinguished H.A. Shah & Co. v. CIT & Excess Profits Tax 1956 TaxPub(DT) 0051 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 7573 to 7575 (Mum) of 20142017 TaxPub(DT) 4134 (Mum-Trib) : (2017) 166 ITD 0488 : (2018) 191 TTJ 0332 SUBSCRIBE FOR FULL CONTENT