Case Laws Analysis Relied Maithan International v. Asstt. CIT 2012 TaxPub(DT) 1014 (Kol-Trib) Relied CIT v. Max India Ltd. 2007 TaxPub(DT) 1548 (SC) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Followed Alembic Chemical Works Co. Ltd. v. CIT 1989 TaxPub(DT) 1096 (SC) Relied Smt. Tara Devi Aggarwal v. CIT 1973 TaxPub(DT) 0389 (SC) Relied Rampyari Devi Saraogi v. CIT 1968 TaxPub(DT) 0135 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 4124 (Mum-Trib) : (2014) 060 (II) ITCL 0373 : (2014) 151 ITD 0385 : (2014) 165 TTJ 0705 : (2014) 110 DTR 0001 SUBSCRIBE FOR FULL CONTENT