Case Laws Analysis Relied CIT v. Om Trading Co. 1996 TaxPub(DT) 0420 (AP-HC) Distinguished CIT v. Cellulose Products of India Ltd. 1991 TaxPub(DT) 1566 (SC) Relied Additional CIT v. Southern Structurals Ltd. 1977 TaxPub(DT) 0885 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1975 TaxPub(DT) 0098 (Mad-HC) : (1975) 098 ITR 0119Madras Machine Tools Manufacturers Ltd. v. Commissioner of Income-Tax, Madras SUBSCRIBE FOR FULL CONTENT