Case Laws Analysis Relied on Sella Synergy India (P.) Ltd. v. ITO & Anr. 2016 TaxPub(DT) 4656 (Mad-HC) Relied on CIT v. Rajindra Rosin & Turpentine Industries 2008 TaxPub(DT) 0378 (P&H-HC) Distinguished on CIT v. Kalvinator of India Ltd. 2002 TaxPub(DT) 1348 (Del-HC) Distinguished on CIT v. Corporation Bank Ltd. Etc. 2002 TaxPub(DT) 0052 (SC) Relied on Bhajan Lal v. CIT & Anr. 2001 TaxPub(DT) 0960 (P&H-HC) Relied on Bal Ram Jakhar v. CIT 2001 TaxPub(DT) 0694 (P&H-HC) Relied on Raymond Woollen Mills Ltd. v. Income Tax Officer & Ors. 1999 TaxPub(DT) 0348 (SC) Relied on Phool Chand Bajrang Lal & Anr. v. Income Tax Officer & Anr. 1993 TaxPub(DT) 1453 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2003 TaxPub(DT) 0409 (P&H-HC) : (2003) 260 ITR 0202 : (2003) 185 CTR 0584 : (2004) 135 TAXMAN 0381Swaraj Engine Ltd. v. Asstt CIT & Anr. SUBSCRIBE FOR FULL CONTENT