Case Laws Analysis Relied K.R. Srinath v. Assistant CIT 2004 TaxPub(DT) 1595 (Mad-HC) Relied CIT v. Arvind Jewellers 2003 TaxPub(DT) 0342 (Guj-HC) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied CIT v. Vijay Flexible Containers 1990 TaxPub(DT) 0540 (Bom-HC) Relied CIT v. Tata Services Ltd. 1980 TaxPub(DT) 0534 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 304 (Jp) of 20082008 TaxPub(DT) 0034 (Jp-Trib) : (2008) 023 (II) ITCL 0436 : (2008) 008 DTR 0330 SUBSCRIBE FOR FULL CONTENT