Case Laws Analysis Distinguished Thukral Regal Shoes v. CIT 2016 TaxPub(DT) 3810 (P&H-HC) Relied Hero Cycles (P) Ltd. v. CIT 2015 TaxPub(DT) 4897 (SC) Distinguished Punjab Stainless Steel Inds. v. CIT & Anr. 2010 TaxPub(DT) 1928 (Del-HC) Relied CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) Distinguished CIT v. Abhishek Industries Ltd. 2006 TaxPub(DT) 1778 (P&H-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 2494 (Del-Trib) SUBSCRIBE FOR FULL CONTENT