Case Laws Analysis Concurred with Techspan India (P) Ltd. & Anr. v. Income Tax Officer 2006 TaxPub(DT) 1408 (Del-HC) Relied Dass Friends Builders (P) Ltd. v. Deputy CIT 2006 TaxPub(DT) 0629 (All-HC) Relied on Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Relied on CIT & Anr. v. Major Tikka Khushwant Singh 1995 TaxPub(DT) 0983 (SC) Relied on R.K. Upadhyaya v. Shanabhai P. Patel 1987 TaxPub(DT) 1497 (SC) Relied on Ganga Saran & Sons (P) Ltd. v. Income Tax Officer & Ors. 1981 TaxPub(DT) 0952 (SC) Relied on Income Tax Officer & Ors. v. Lakhmani Mewal Das 1976 TaxPub(DT) 0742 (SC) Relied on C.M. Rajgharia & Anr. v. Income Tax Officer & Ors. 1975 TaxPub(DT) 0170 (Pat-HC) Relied on Income Tax Officer v. Nawab Mir Barkat Ali Khan Bahadur 1974 TaxPub(DT) 0421 (SC) Relied on Johri Lal (HUF) v. CIT 1973 TaxPub(DT) 0429 (SC) Relied on Sheo Nath Singh v. Appellate Assistant CIT 1971 TaxPub(DT) 0362 (SC) Relied on Sowdagar Ahmed Khan v. Income Tax Officer 1968 TaxPub(DT) 0315 (SC) Relied on Jamna Lal Kabra v. Income Tax Officer 1968 TaxPub(DT) 0133 (All-HC) Relied on Kantamani Venkata Narayana & Sons v. Additional Income Tax Officer 1967 TaxPub(DT) 0244 (SC) Relied on Madhya Pradesh Industries Ltd. v. Income Tax Officer 1965 TaxPub(DT) 0307 (SC) Relied on Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) Relied on Daulatram Rawatmal v. Income Tax Officer & Anr. 1960 TaxPub(DT) 0043 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2004 TaxPub(DT) 1850 (All-HC) : (2005) 001 (I) ITCL 0169 : (2004) 271 ITR 0113 : (2004) 191 CTR 0125 : (2005) 142 TAXMAN 0205Indra Prastha Chemicals (P) Ltd. & Ors. v. CIT & Anr. INCOME TAX SUBSCRIBE FOR FULL CONTENT