Case Laws Analysis Relied Steel Authority of India Ltd. v. CIT 2012 TaxPub(DT) 1172 (Del-HC) Distinguished Kandla Port Trust v. Asstt. CIT 2008 TaxPub(DT) 0214 (Rkt-Trib) Distinguished Deputy CIT v. Oman International Bank Saog 2006 TaxPub(DT) 1645 (Mum-Trib) Relied Saipem S.P.A. v. Deputy CIT 2003 TaxPub(DT) 1168 (Del-Trib) Relied National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Relied Bharat Commerce & Industries Ltd. v. Income Tax Officer 1988 TaxPub(DT) 0421 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2012 TaxPub(DT) 2760 (Mum-Trib) : (2012) 138 ITD 0001 : (2012) 149 TTJ 0137 : (2012) 077 DTR 0001 : (2012) 019 ITR (Trib) 0272 SUBSCRIBE FOR FULL CONTENT