Case Laws Analysis Relied CIT v. Podar Cement (P) Ltd. Etc. 1997 TaxPub(DT) 1265 (SC) Relied Late Mir Gulam Ali Khan v. CIT 1987 TaxPub(DT) 0209 (AP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 0912 (Mum-Trib) : (2017) 164 ITD 0443 SUBSCRIBE FOR FULL CONTENT