Case Laws Analysis Relied State Bank of Hyderabad v. Dy. CIT 2013 TaxPub(DT) 2036 (Hyd-Trib) Relied ICICI Lombard General Insurance Co. Ltd. v. Assistant Commissioner of Income-tax 2013 TaxPub(DT) 0147 (Mum-Trib) Relied Kerala State Electricity Board v. Dy. CIT 2010 TaxPub(DT) 2324 (Ker-HC) Relied Maharashtra State Electricity Board v. Joint CIT 2002 TaxPub(DT) 0537 (Mum-Trib) Relied National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 2847 (Kol-Trib) : (2016) 049 ITR (Trib) 0641 SUBSCRIBE FOR FULL CONTENT