Case Laws Analysis Relied Dy. CIT v. Torqouise Investment & Finance Ltd. & Ors. 2008 TaxPub(DT) 1681 (SC) Relied Deputy CIT v. Turquoise Investment & Finance Ltd. 2006 TaxPub(DT) 1536 (MP-HC) Relied National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 4415 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT