Case Laws Analysis Followed on Neha Home Builders (P.) Ltd. v. CIT 2018 TaxPub(DT) 1911 (Mum-Trib) Followed on Neha Home Builders (P) Ltd. v. CIT 2017 TaxPub(DT) 1367 (Mum-Trib) Relied CIT v. Galaxy Surfactants Ltd. 2012 TaxPub(DT) 1713 (Bom-HC) Relied Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 4277 (Ker-HC) : (2016) 072 (I) ITCL 0172 : (2016) 387 ITR 0064 SUBSCRIBE FOR FULL CONTENT