Case Laws Analysis Followed CIT & Anr. v. Hindustan Pipe Udyog Ltd. 2013 TaxPub(DT) 0520 (All-HC) Followed Dy. CIT (Asstt) v. Farmson Pharmaceuticals Guj Ltd 2012 TaxPub(DT) 0444 (Guj-HC) Followed CIT v. Text Hundred India (P) Ltd. 2011 TaxPub(DT) 0835 (Del-HC) Followed Kinetic Motor Co. Ltd. v. Dy. CIT 2003 TaxPub(DT) 0967 (Bom-HC) Followed Apollo Tyres Ltd. v. CIT 2002 TaxPub(DT) 1371 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 4614/Del/20092015 TaxPub(DT) 2473 (Del-Trib) SUBSCRIBE FOR FULL CONTENT