Case Laws Analysis Followed National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) Followed Jute Corporation of India Ltd. v. CIT & Anr. 1991 TaxPub(DT) 0505 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 6425/Del/20172018 TaxPub(DT) 2472 (Del-Trib) SUBSCRIBE FOR FULL CONTENT