Case Laws Analysis Distinguished DIT v. Jyoti Foundation 2013 TaxPub(DT) 2463 (Del-HC) Distinguished CIT v. Vodafone Essar South Ltd. 2013 TaxPub(DT) 0367 (Del-HC) Distinguished ITO v. DG Housing Projects Ltd. 2012 TaxPub(DT) 1727 (Del-HC) Distinguished Rajalakshmi Mills Ltd. v. ITO 2009 TaxPub(DT) 1678 (Chen-Trib) Distinguished Indian Tube Co. Ltd. v. Income Tax Officer 2005 TaxPub(DT) 0304 (Cal-HC) Distinguished Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Distinguished CIT v. Gabrial India Ltd. 1993 TaxPub(DT) 1357 (Bom-HC) Distinguished Swarup Vegetable Products v. CIT 1991 TaxPub(DT) 0451 (All-HC) Distinguished Gee Vee Enterprises v. Additional CIT & Ors. 1975 TaxPub(DT) 0267 (Del-HC) Distinguished Rampyari Devi Saraogi v. CIT 1968 TaxPub(DT) 0135 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 1036 (Panaji-Trib) : (2015) 064 (II) ITCL 0296 IN THE ITAT PANAJI SHRI P.K. BANSAL AND SHRI D.T. GARASIA SUBSCRIBE FOR FULL CONTENT