Case Laws Analysis Distinguished on Shree Om Builders and Colonizers v. Asstt. CIT 2013 TaxPub(DT) 1687 (Raj-HC) Relied Amiya Sales & Industries & Anr. v. Assistant CIT & Ors. 2005 TaxPub(DT) 0928 (Cal-HC) Concurred with Mahavir Spinning Mills Ltd. v. CIT & Anr. 2004 TaxPub(DT) 1687 (P&H-HC) Followed Grindwell Norton Ltd. v. Jagdish Prasad Jangid, Assistant CIT & Ors. 2004 TaxPub(DT) 1183 (Bom-HC) Followed on Caprihans India Ltd. v. Tarun Seem, Deputy CIT 2004 TaxPub(DT) 0788 (Bom-HC) Explained on Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Applied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1151 (Bom-HC) : (2004) 267 ITR 0200 : (2004) 186 CTR 0521 : (2004) 135 TAXMAN 0246Ajanta Pharma Ltd. v. Asstt. CIT & Ors. INCOME TAX SUBSCRIBE FOR FULL CONTENT