Case Laws Analysis Followed Hari Iron Trading Co. v. CIT 2003 TaxPub(DT) 1304 (P&H-HC) Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Followed CIT v. Kanda Rice Mills 1989 TaxPub(DT) 0891 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2012 TaxPub(DT) 2699 (Chd-Trib) : (2012) 148 TTJ 0055 SUBSCRIBE FOR FULL CONTENT