Case Laws Analysis Distinguished on Himalaya Drug Company Makali v. ACIT 2020 TaxPub(DT) 4560 (Bang-Trib) Followed National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Followed Inventors Industrial Corporation Ltd. v. CIT 1992 TaxPub(DT) 0461 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 1588 (Mum-Trib) : (2016) 176 TTJ 0393 : (2016) 133 DTR 0001 SUBSCRIBE FOR FULL CONTENT