Case Laws Analysis Followed on MRC Transolutions (P) Ltd. v. ACIT 2021 TaxPub(DT) 0724 (Pune-Trib) Followed on Raj Karan Dassani v. ITO 2019 TaxPub(DT) 3751 (Kol-Trib) Affirmed on Chotatingrai Tea Estate Pvt. Ltd. & Ors. v. CIT 1999 TaxPub(DT) 1098 (Gau-HC) Impliedly approved on CIT v. Bhartia Cutler Hammer Co. 1998 TaxPub(DT) 1056 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersCivil Appeal Nos. 2365 to 2367 of 20002002 TaxPub(DT) 1674 (SC) : (2002) 258 ITR 0529 : (2003) 179 CTR 0103 : (2003) 126 TAXMAN 0399CIT v. Chotatingrai Tea & Ors. SUBSCRIBE FOR FULL CONTENT
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