Case Laws Analysis Followed on R.P. Import & Export P. Ltd. v. Principal CIT 2016 TaxPub(DT) 1228 (Chd-Trib) Relied CIT v. Max India Ltd. 2007 TaxPub(DT) 1548 (SC) Relied CIT v. Associated Food Products (P) Ltd. 2006 TaxPub(DT) 0971 (MP-HC) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 0463 (MP-HC) : (2009) 029 (I) ITCL 0071 : (2010) 320 ITR 0157 : (2009) 024 DTR 0058 SUBSCRIBE FOR FULL CONTENT