Case Laws Analysis Referred CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Referred CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Referred K.C. Builders & Anr. v. Assistant CIT 2004 TaxPub(DT) 1323 (SC) Referred CIT v. S. M. J. Builders 2003 TaxPub(DT) 0464 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 5478/Mum/20162018 TaxPub(DT) 3900 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT