Case Laws Analysis Relied Asstt. CIT & Anr. v. Hotel Blue Moon 2010 TaxPub(DT) 1434 (SC) Relied CIT v. Cebon India Ltd. 2010 TaxPub(DT) 0579 (P&H-HC) Relied National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 1308 to 1315/PN/20142016 TaxPub(DT) 0927 (Pune-Trib) : (2016) 069 (II) ITCL 0239 SUBSCRIBE FOR FULL CONTENT