Case Laws Analysis Affirmed on Pr. CIT & Anr. v. Deccan Mining Syndicate (P) Ltd. 2019 TaxPub(DT) 1435 (SC) Distinguished CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Distinguished MAK Data (P.) Ltd. v. Commissioner of Income-tax 2013 TaxPub(DT) 2358 (SC) Relied CIT v. Tata Elxsi Ltd. 2011 TaxPub(DT) 1960 (Karn-HC) Followed CIT v. Tata Elxsi Ltd. 2011 TaxPub(DT) 1960 (Karn-HC) Distinguished CIT v. Tata Elxsi Ltd. 2011 TaxPub(DT) 1960 (Karn-HC) Distinguished Tata Communications Ltd. v. Jt. CIT 2009 TaxPub(DT) 1883 (Mum-Trib) Distinguished Union of India & Ors. v. Dharamendra Textile Processors & Ors. 2008 TaxPub(DT) 2320 (SC) Followed CIT v. Balbir Singh 2008 TaxPub(DT) 0777 (P&H-HC) Followed Mainu Mal Het Chand v. CIT 2007 TaxPub(DT) 0687 (All-HC) Followed CIT v. Super Metal Re-Rollers (P) Ltd. 2004 TaxPub(DT) 0968 (Del-HC) Followed Diwan Enterprises v. CIT & Ors. 2000 TaxPub(DT) 0419 (Del-HC) Followed CIT v. T. Abdul Majeed 1998 TaxPub(DT) 0237 (Ker-HC) Followed CIT v. Shivnarayan Jamnalal & Co. 1998 TaxPub(DT) 0120 (MP-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 4052 (Karn-HC) : (2019) 308 CTR 0858 SUBSCRIBE FOR FULL CONTENT