Case Laws Analysis Relied CIT v. Jet Airways (I) Ltd. 2011 TaxPub(DT) 0218 (Bom-HC) Relied CIT v. Ram Singh 2008 TaxPub(DT) 2035 (Raj-HC) Followed Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 956/JP/20172018 TaxPub(DT) 6063 (Jp-Trib) SUBSCRIBE FOR FULL CONTENT