Case Laws Analysis Relied ITO (International Taxation) v. DE BEERS India Minerals (P) Ltd 2008 TaxPub(DT) 0503 (Bang-Trib) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied CIT & Anr. v. George Henderson & Co. Ltd. 1967 TaxPub(DT) 0360 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 2006 (Mum-Trib) : (2009) 034 SOT 0241 SUBSCRIBE FOR FULL CONTENT