Case Laws Analysis Distinguished CIT v. Smt. Jamnadevi Agrawal & Ors. 2010 TaxPub(DT) 2265 (Bom-HC) Followed National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Followed CIT v. Cellulose Products of India Ltd. 1985 TaxPub(DT) 0441 (Guj-HC) Relied Nawabganj Sugar Mills Co. Ltd. v. CIT 1972 TaxPub(DT) 0322 (SC) Followed CIT v. Mahalakshmi Textile Mills Ltd. 1967 TaxPub(DT) 0371 (SC) Followed Hukumchand Mills Ltd. v. CIT 1967 TaxPub(DT) 0194 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 12 of 20102014 TaxPub(DT) 0422 (Gau-HC) : (2014) 361 ITR 0481 : (2014) 265 CTR 0555 : (2014) 097 DTR 0345 SUBSCRIBE FOR FULL CONTENT