Case Laws Analysis Relied on DCIT v. CVM Jewels (P) Ltd. 2020 TaxPub(DT) 4834 (Ahd-Trib) Relied on New India Industries Ltd. v. CIT 1993 TaxPub(DT) 0752 (Guj-HC) Relied on In Re Hodge S Policy : Hodge v. Inland Revenue Commissioners 1959 TaxPub(DT) 0010 (Court of Appeal) Relied on Badridas Daga v. CIT 1958 TaxPub(DT) 0179 (SC) Relied on Aruna Mills Ltd. v. CIT 1957 TaxPub(DT) 0037 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1997 TaxPub(DT) 0629 (Guj-HC) : (1997) 225 ITR 0525 : (1997) 137 CTR 0569 : (1997) 093 TAXMAN 0324Welding Rods Manufacturing Co. v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT