Case Laws Analysis Relied on Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 173 of 19892005 TaxPub(DT) 1713 (Guj-HC) : (2005) 197 CTR 0163 : (2006) 150 TAXMAN 0170CIT v. Arvind Jewellers SUBSCRIBE FOR FULL CONTENT