Case Laws Analysis Relied Shivani Builders v. ITO 2007 TaxPub(DT) 0117 (Adh-Trib) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 3317 (Mum-Trib) : (2015) 066 (II) ITCL 0484 SUBSCRIBE FOR FULL CONTENT