Case Laws Analysis Referred CIT v. Pruthvi Brokers & Shareholders Pvt. Ltd. 2012 TaxPub(DT) 2671 (Bom-HC) Referred CIT v. Jai Parabolic Springs Ltd. 2008 TaxPub(DT) 1881 (Del-HC) Referred Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC) Referred Shree Nirmal Commercial Ltd. v. CIT 1992 TaxPub(DT) 0481 (Bom-HC) Referred CIT v. Mithlesh Kumari 1973 TaxPub(DT) 0422 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 1369 (Del-Trib) SUBSCRIBE FOR FULL CONTENT