Case Laws Analysis Followed CIT v. Max India Ltd. 2007 TaxPub(DT) 1548 (SC) Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersT.A. No. 749 of 20072009 TaxPub(DT) 0242 (Jhar-HC) : (2008) 024 (I) ITCL 0476 : (2009) 221 CTR 0294 : (2008) 173 TAXMAN 0363CIT v. Composite Tools Co. (India) Ltd. Income Tax Act, 1961 SUBSCRIBE FOR FULL CONTENT