Case Laws Analysis Followed Rajmandir Estates (P) Ltd. v. Pr. CIT 2016 TaxPub(DT) 2834 (Cal-HC) Followed Pradip J. Mehta v. CIT 2008 TaxPub(DT) 1909 (SC) Followed Pride Foramer S.A. v. Assistant CIT 2005 TaxPub(DT) 1740 (Del-Trib) Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 2861/Del/20072018 TaxPub(DT) 1840 (Del-Trib) SUBSCRIBE FOR FULL CONTENT