Case Laws Analysis Followed Price Waterhouse Coopers (P.) Ltd. v. CIT 2012 TaxPub(DT) 2967 (SC) Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Followed Dilip N. Shroff v. Joint CIT & Anr. 2007 TaxPub(DT) 1247 (SC) Followed CIT v. R.K. Golecha 1988 TaxPub(DT) 0631 (Raj-HC) Followed Cement Marketing Co. of India Ltd. v. Assistant Commissioner of Sales Tax & Ors. 1980 TaxPub(DT) 0803 (SC) Followed Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh & Ors. 1979 TaxPub(DT) 0848 (SC) Followed Hindustan Steel Ltd. v. State of Orissa 1972 TaxPub(DT) 0009 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 0499 (Jp-Trib) SUBSCRIBE FOR FULL CONTENT