Case Laws Analysis Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Followed CIT v. Gabrial India Ltd. 1993 TaxPub(DT) 1357 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 4107 (Mum-Trib) : (2014) 060 (II) ITCL 0452 : (2014) 035 ITR (Trib) 0352 SUBSCRIBE FOR FULL CONTENT