Case Laws Analysis Relied on Sesa Goa Ltd. v. CIT 2020 TaxPub(DT) 0733 (Bom-HC) Followed CIT v. K. Ravindranathan Nair 2007 TaxPub(DT) 1550 (SC) Applied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Applied Rampyari Devi Saraogi v. CIT 1968 TaxPub(DT) 0135 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 2814 (Bom-HC) : (2016) 282 CTR 0164 : (2015) 121 DTR 0026 SUBSCRIBE FOR FULL CONTENT