Case Laws Analysis REFERRED Damodar Valley Corporation v. Addl. CIT 2016 TaxPub(DT) 0996 (Kol-Trib) REFERRED Dhanuka & Sons v. CIT 2011 TaxPub(DT) 2075 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 5661 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT