Case Laws Analysis Applied on National Thermal Power Corpn. Ltd. v. CIT 2013 TaxPub(DT) 0281 (Del-HC) Applied on CIT v. Integrated Technologies Ltd. 2012 TaxPub(DT) 1642 (Del-HC) Applied on CIT v. Shahbad Co-op. Sugar Mills Ltd. 2011 TaxPub(DT) 1491 (P&H-HC) Relied on CIT v. Insilco Ltd. 2010 TaxPub(DT) 0386 (Del-HC) Distinguished on The Gurdaspur Co-op. Sugar Mills v. Dy. CIT 2009 TaxPub(DT) 1240 (Asr-Trib) Relied on CIT v. Geo Tech Construction Corporation 2000 TaxPub(DT) 1292 (Ker-HC) Relied on Machinery Manufacturers Corporation Ltd. v. CIT 1957 TaxPub(DT) 0048 (Bom-HC) Relied on CIT v. Viswanath Bhaskar Sathe 1937 TaxPub(DT) 0048 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. No. 228 of 19772001 TaxPub(DT) 0593 (Del-HC) : (2001) 247 ITR 0012 : (2000) 163 CTR 0498 : (2000) 113 TAXMAN 0103Commissioner of Income Tax v. Refrigeration & Allied Industries Ltd. SUBSCRIBE FOR FULL CONTENT