Case Laws Analysis Referred CIT v. Pruthvi Brokers & Shareholders Pvt. Ltd. 2012 TaxPub(DT) 2671 (Bom-HC) Referred Goetze (India) Ltd. v. CIT 2006 TaxPub(DT) 1528 (SC) Referred CIT v. Institute of Banking Personnel Selection 2003 TaxPub(DT) 1343 (Bom-HC) Referred CIT v. Shri Plot Swetamber Murti Pujak Jain Mandal 1995 TaxPub(DT) 0204 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 5473/Mum/2015 & CO. No. 115/Mum/20152018 TaxPub(DT) 2857 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT