Case Laws Analysis Relied DIT v. Jyoti Foundation 2013 TaxPub(DT) 2463 (Del-HC) Relied CIT v. Leisure Wear Exports Ltd. 2010 TaxPub(DT) 2250 (Del-HC) Relied CIT v. Mahendra Kumar Bansal 2008 TaxPub(DT) 0834 (All-HC) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Relied CIT v. Gabrial India Ltd. 1993 TaxPub(DT) 1357 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 164/Pnj/20142015 TaxPub(DT) 2613 (Panaji-Trib) : (2015) 065 (II) ITCL 0125 : (2015) 171 TTJ 0337 : (2015) 120 DTR 0289 SUBSCRIBE FOR FULL CONTENT