Case Laws Analysis Followed CIT v. Kesr Kimam Karyalaya 2005 TaxPub(DT) 1592 (Del-HC) Relied National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 778 & 779 (Jp) of 20092010 TaxPub(DT) 1280 (Jp-Trib) : (2010) 034 DTR 0589 SUBSCRIBE FOR FULL CONTENT