Case Laws Analysis Relied on CIT v. J.H. Gotla 1985 TaxPub(DT) 1344 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 1155 (Mad-HC) : (2002) 257 ITR 0039 : (2002) 174 CTR 0458 : (2002) 122 TAXMAN 0668CIT v. Textool Co. Ltd. INCOME TAX SUBSCRIBE FOR FULL CONTENT