Case Laws Analysis Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Distinguished Commissioner of Wealth Tax v. Prithvi Raj & Co. 1993 TaxPub(DT) 0196 (Del-HC) Distinguished J.P. Srivastava & Sons (Kanpur) Ltd. v. CIT 1978 TaxPub(DT) 0231 (All-HC) Relied Smt. Tara Devi Aggarwal v. CIT 1973 TaxPub(DT) 0389 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 3021/Del/20072009 TaxPub(DT) 1063 (Del-Trib) : (2009) 120 TTJ 0145 : (2009) 027 SOT 0531 : (2009) 017 DTR 0071Saipem S.P.A. v. CIT SUBSCRIBE FOR FULL CONTENT