Case Laws Analysis REFERRED South Indian Bank Ltd. v. CIT 2018 TaxPub(DT) 8023 (Ker-HC) REFERRED CIT v. Essar Teleholdings Ltd. 2018 TaxPub(DT) 0652 (SC) REFERRED South Indian Bank Ltd. v. CIT 2014 TaxPub(DT) 1527 (Ker-HC) REFERRED Catholic Syrian Bank Ltd. v. Commissioner of Income-tax 2012 TaxPub(DT) 1623 (SC) REFERRED Southern Technologies Ltd. v. Jt. CIT 2010 TaxPub(DT) 1302 (SC) REFERRED CIT v. South Indian Bank Ltd. 2010 TaxPub(DT) 1188 (Ker-HC) REFERRED South Indian Bank Ltd. v. CIT 2010 TaxPub(DT) 1096 (Ker-HC) REFERRED Ansal Housing & Construction Ltd. v. CIT 2010 TaxPub(DT) 0944 (Del-HC) REFERRED CIT v. Emirates Commercial Bank Ltd. 2003 TaxPub(DT) 1265 (Bom-HC) REFERRED CIT v. Peerless Consultancy & Services (P) Ltd. 2001 TaxPub(DT) 0725 (SC) REFERRED CIT v. Computerised Accounting & Management Service Pvt. Ltd. 1999 TaxPub(DT) 0437 (Ker-HC) REFERRED Brooke Bond India Ltd. v. CIT 1997 TaxPub(DT) 1116 (SC) REFERRED Shankar Construction Co. v. CIT 1991 TaxPub(DT) 0728 (Karn-HC) REFERRED P. Alikunju, M.A. Nazeer Cashew Industries v. CIT 1987 TaxPub(DT) 1268 (Ker-HC) REFERRED Vithaldas H. Dhanjibhai Bardanwala v. CIT 1981 TaxPub(DT) 0722 (Guj-HC) REFERRED Rao Bahadur Ravulu Subba Rao & Ors. v. CIT 1956 TaxPub(DT) 0170 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 7982 (Ker-HC) : (2019) 410 ITR 0280 : (2019) 308 CTR 0484 : (2019) 261 TAXMAN 0521 SUBSCRIBE FOR FULL CONTENT