Case Laws Analysis Relied Spectra Shares & Scrips P. Ltd. v. CIT 2013 TaxPub(DT) 1603 (AP-HC) Distinguished Vinod Behari Jain & Ors. v. ITO 2008 TaxPub(DT) 1395 (Pune-Trib) Distinguished Sahney Steel & Press Works Ltd. Etc. Etc. v. CIT 1997 TaxPub(DT) 1342 (SC) Followed CIT v. Seshasayee Bros. (P) Ltd. 1981 TaxPub(DT) 0585 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 0898 (Chen-Trib) SUBSCRIBE FOR FULL CONTENT