Case Laws Analysis Followed CIT v. Anil Kumar Sharma 2010 TaxPub(DT) 1573 (Del-HC) Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) Followed CIT v. Gabrial India Ltd. 1993 TaxPub(DT) 1357 (Bom-HC) Followed CIT v. C.P. Sarathy Mudaliar 1972 TaxPub(DT) 0334 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1004/Ahd/20152017 TaxPub(DT) 0815 (Ahd-Trib) : (2017) 185 TTJ 0366 SUBSCRIBE FOR FULL CONTENT