Case Laws Analysis Followed Jt. CIT v. Classic Industries Ltd. 2017 TaxPub(DT) 0850 (SC) Relied CIT v. Samson Perinchery 2017 TaxPub(DT) 0672 (Bom-HC) Relied CIT & Anr. v. Manjunatha Cotton & Ginning Factory 2014 TaxPub(DT) 0202 (Karn-HC) Followed CIT v. Sas Pharmaceuticals 2011 TaxPub(DT) 0999 (Del-HC) Followed CIT v. Reliance Petroproducts (P) Ltd. 2010 TaxPub(DT) 1683 (SC) Relied CIT v. Mohan Das Hassa Nand 1983 TaxPub(DT) 1161 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 368-373/Coch/20172018 TaxPub(DT) 5290 (Coch-Trib) SUBSCRIBE FOR FULL CONTENT