Case Laws Analysis Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Distinguished V.G. Krishnamurthy v. CIT 1985 TaxPub(DT) 0408 (Karn-HC) Distinguished Nandlal Bhandari & Sons v. CIT 1984 TaxPub(DT) 0381 (MP-HC) Distinguished CIT v. Damoh Co-Operative Marketing Society Ltd. 1984 TaxPub(DT) 0239 (MP-HC) Distinguished H.H. Maharaja Raja Pawer Dewas v. CIT 1982 TaxPub(DT) 0891 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 51, 52/PNJ/20122015 TaxPub(DT) 1248 (Panaji-Trib) SUBSCRIBE FOR FULL CONTENT