Case Laws Analysis Followed on ACIT v. Kwality Steel Processors 2019 TaxPub(DT) 3204 (Kol-Trib) Followed J.K. Industries Ltd. v. CIT 2011 TaxPub(DT) 2110 (Cal-HC) Followed CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) Relied Deputy CIT v. Padam Prakash (HUF) 2008 TaxPub(DT) 0344 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2012 TaxPub(DT) 2577 (Kol-Trib) : (2012) 047 (II) ITCL 0463 : (2013) 140 ITD 0019 : (2012) 147 TTJ 0649 : (2012) 074 DTR 0294 SUBSCRIBE FOR FULL CONTENT