Case Laws Analysis Relied CIT v. Fine Jewellery (India) Ltd. 2015 TaxPub(DT) 1385 (Bom-HC) Followed CIT v. Deepak Mittal 2010 TaxPub(DT) 1548 (P&H-HC) Relied CIT v. Smt. R.G. Umaranee 2003 TaxPub(DT) 0651 (Mad-HC) Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 293/Chd/20142015 TaxPub(DT) 3388 (Chd-Trib) : (2015) 066 (II) ITCL 0606 : (2015) 154 ITD 0721 : (2015) 173 TTJ 0108 : (2015) 123 DTR 0041 SUBSCRIBE FOR FULL CONTENT