Case Laws Analysis Followed on Vodafone Essar Ltd. v. CIT 2013 TaxPub(DT) 1093 (Chd-Trib) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 2274 (P&H-HC) : (2012) 344 ITR 0507 : (2010) 048 DTR 0112 SUBSCRIBE FOR FULL CONTENT