Case Laws Analysis Followed DIT v. Jyoti Foundation 2013 TaxPub(DT) 2463 (Del-HC) Followed CIT v. Max India Ltd. 2007 TaxPub(DT) 1548 (SC) Followed Malabar Industrial Co. Ltd. v. CIT 2000 TaxPub(DT) 1227 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6757 (Del-Trib) SUBSCRIBE FOR FULL CONTENT