Case Laws Analysis Relied CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) Followed CIT v. Eicher Ltd. 2007 TaxPub(DT) 1255 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 1849 (Del-HC) : (2016) 382 ITR 0555 : (2016) 239 TAXMAN 0239 : (2016) 137 DTR 0231Income Tax Act, 1961 Section 147 SUBSCRIBE FOR FULL CONTENT