Case Laws Analysis Relied I.T.C. Ltd. v. Inspecting Assistant Commissioner & Ors. 2001 TaxPub(DT) 1224 (Cal-HC) Followed CIT v. Method Trading & Investment Ltd. 2000 TaxPub(DT) 0229 (Cal-HC) Followed CIT v. Travancore Tea Estates Co. Ltd. 1988 TaxPub(DT) 0963 (Ker-HC) Followed on CIT v. Amritlal Bhogilal & Co. 1958 TaxPub(DT) 0184 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1982 TaxPub(DT) 0739 (Cal-HC) : (1982) 138 ITR 0836 : (1982) 027 CTR 0259 : (1982) 009 TAXMAN 0262Oil India Ltd. v. Commissioner of Income Tax Central-II Calcutta SUBSCRIBE FOR FULL CONTENT