Case Laws Analysis Followed on CIT v. L & T Valdel Engineering (P) Ltd. 2020 TaxPub(DT) 3956 (Karn-HC) Relied on Pr. CIT v. Chain House International (P) Ltd. 2018 TaxPub(DT) 5193 (MP-HC) Followed on CIT v. Parle International Ltd. 2016 TaxPub(DT) 3708 (Guj-HC) Followed Tek Ram (Dead Through LRS.) v. CIT 2013 TaxPub(DT) 2179 (SC) Followed CIT v. Mukta Metal Works 2011 TaxPub(DT) 1661 (P&H-HC) Followed CIT v. GP International Ltd 2010 TaxPub(DT) 1100 (P&H-HC) Followed CIT v. Lovely Exports (P) Ltd. 2009 TaxPub(DT) 0261 (SC) Followed CIT v. Shreyans Industries Ltd. 2008 TaxPub(DT) 0390 (P&H-HC) Relied K. Ravindranathan Nair v. CIT 2001 TaxPub(DT) 0871 (SC) Applied Dalmia Jain & Co. Ltd. v. CIT 1971 TaxPub(DT) 0350 (SC) Applied Sree Meenakshi Mills Ltd. v. CIT 1967 TaxPub(DT) 0188 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 4100 (SC) : (2016) 068 (I) ITCL 0155 : (2015) 378 ITR 0640 : (2015) 280 CTR 0521 : (2015) 126 DTR 0233 SUBSCRIBE FOR FULL CONTENT