Case Laws Analysis Distinguished on Reliance Industries Ltd. v. Pr. CIT 2021 TaxPub(DT) 4967 (Mum-Trib) Distinguished on Jaypee Infratech Ltd. v. CIT 2015 TaxPub(DT) 2380 (Del-Trib) Distinguished CIT v. Raj Kumar Singh & Co. 2007 TaxPub(DT) 0096 (All-HC) Followed on Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 336 of 19822005 TaxPub(DT) 0391 (All-HC) : (2005) 002 (II) ITCL 0147 : (2005) 272 ITR 0367 : (2004) 191 CTR 0531 : (2005) 142 TAXMAN 0001CIT v. Bhagwan Das INCOME TAX SUBSCRIBE FOR FULL CONTENT