Case Laws Analysis Followed on CIT v. Kamdhenu Steel & Alloys Ltd. 2012 TaxPub(DT) 1644 (Del-HC) Applied on Mobile Communication (India) (P) Ltd. v. Dy. CIT 2010 TaxPub(DT) 0972 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2007 TaxPub(DT) 0515 (Del-HC) : (2007) 163 TAXMAN 0482CIT v. Genesis Commet (P) Ltd. SUBSCRIBE FOR FULL CONTENT