Case Laws Analysis Followed CIT v. Gopal Purohit 2010 TaxPub(DT) 1272 (Bom-HC) Followed CIT v. Associated Industrial Development Co. Ltd. 1971 TaxPub(DT) 0385 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1074 (Mum) of 20112014 TaxPub(DT) 0048 (Mum-Trib) : (2014) 055 (II) ITCL 0079 : (2014) 146 ITD 0251 SUBSCRIBE FOR FULL CONTENT