Case Laws Analysis REFERRED Eveready Industries India Ltd. v. CIT & Anr. 2010 TaxPub(DT) 1228 (Cal-HC) REFERRED Bharat Earth Movers v. CIT 2000 TaxPub(DT) 1505 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 5868 (Cal-HC) : (2018) 258 TAXMAN 0313 SUBSCRIBE FOR FULL CONTENT