Case Laws Analysis Relied CIT v. Smifs Securities Ltd. 2012 TaxPub(DT) 2430 (SC) Relied CIT v. Gabrial India Ltd. 1993 TaxPub(DT) 1357 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 360/Mum/20162017 TaxPub(DT) 5349 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT