Case Laws Analysis Applied Liberty India v. CIT 2009 TaxPub(DT) 2027 (SC) Followed Lalsons Enterprises v. Dy. CIT 2004 TaxPub(DT) 0031 (Del-Trib) Followed National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 4050 (Hyd-Trib) : (2014) 055 (II) ITCL 0107 : (2014) 165 TTJ 0272 : (2013) 094 DTR 0433 SUBSCRIBE FOR FULL CONTENT