Case Laws Analysis Followed CIT v. Merlin Holding (P) Ltd. 2015 TaxPub(DT) 2775 (Cal-HC) Relied Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT & Anr. 2010 TaxPub(DT) 2182 (Bom-HC) Followed CIT v. Gopal Purohit 2010 TaxPub(DT) 1272 (Bom-HC) Followed Janak S. Rangwalla v. Assistant CIT 2007 TaxPub(DT) 0846 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 1148 & 1437 (Kol.) of 2009 C.O No. 52 (Kol.) of 20092016 TaxPub(DT) 1670 (Kol-Trib) : (2016) 069 (II) ITCL 0501 SUBSCRIBE FOR FULL CONTENT