Case Laws Analysis Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 5777 (Mum.) of 20112015 TaxPub(DT) 1153 (Mum-Trib) : (2015) 152 ITD 0855 SUBSCRIBE FOR FULL CONTENT