Case Laws Analysis Followed CIT v. Sterling Foods 1999 TaxPub(DT) 1271 (SC) Followed National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Followed Kalyankumar Ray v. CIT 1991 TaxPub(DT) 1526 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 4788/Del/20042008 TaxPub(DT) 1968 (Del-Trib) : (2008) 023 (II) ITCL 0430 : (2008) 010 DTR 0386 SUBSCRIBE FOR FULL CONTENT