Case Laws Analysis Relied on Asstt. CIT v. Niko Resources Ltd. 2009 TaxPub(DT) 0366 (Ahd-Trib) Relied CIT v. Premier Cotton Mills Ltd. 1999 TaxPub(DT) 1190 (Mad-HC) Relied CIT v. Everest Cold Storage 1996 TaxPub(DT) 0815 (MP-HC) Applied Municipal CIT,Chinchwad New Township Municipal Council v. Century Enka Ltd. 1995 TaxPub(DT) 0088 (SC) Applied Canara Wire & Wire Products Ltd. v. CIT 1992 TaxPub(DT) 0388 (Karn-HC) Followed Mahindra Sintered Products Ltd. v. CIT 1989 TaxPub(DT) 1418 (Bom-HC) Followed CIT v. Bhushan Industrial Co. (P.) Ltd. 1989 TaxPub(DT) 0602 (P&H-HC) Followed CIT v. Shree Digvijay Cement Co. Ltd. 1983 TaxPub(DT) 0381 (Guj-HC) Followed Oswal Woollen Mills Ltd. v. CIT 1982 TaxPub(DT) 1083 (P&H-HC) Followed CIT v. Bhilai Engineering Corporation (P) Ltd. 1982 TaxPub(DT) 0606 (MP-HC) Followed on Textile Machinery Corporation Ltd. v. CIT 1977 TaxPub(DT) 0805 (SC) Affirmed on CIT v. Indian Aluminium Co. Ltd. 1973 TaxPub(DT) 0199 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1977 TaxPub(DT) 0803 (SC) : (1977) 108 ITR 0367Commissioner of Income-Tax, West Bengal-I v. Indian Aluminium Co. Ltd. SUBSCRIBE FOR FULL CONTENT