Case Laws Analysis Relied CIT v. Ashish Rajpal 2010 TaxPub(DT) 0505 (Del-HC) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied CIT v. Kanda Rice Mills 1989 TaxPub(DT) 0891 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 1399 (Chd-Trib) : (2010) 036 (I) ITCL 0663 : (2010) 045 DTR 0084 SUBSCRIBE FOR FULL CONTENT