Case Laws Analysis Followed Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC) Distinguished National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 1306 (Mum-Trib) : (2009) 125 TTJ 0552 : (2009) 029 DTR 0278 : (2011) 010 ITR (Trib) 0717Jay Bharat Co-Op. Hsg. Society Ltd. v. ITO SUBSCRIBE FOR FULL CONTENT