Case Laws Analysis Relied on Noor Resorts (P) Ltd. v. Chief CIT 2020 TaxPub(DT) 4853 (Chd-Trib) Followed on CIT v. Sarabhai Management Corporation Ltd. 1991 TaxPub(DT) 1560 (SC) Relied on CIT v. Expanded Metal Manufacturers 1991 TaxPub(DT) 1125 (All-HC) Relied on Prem Spinning & Weaving Mills Co. Ltd. v. CIT 1975 TaxPub(DT) 0142 (All-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers1993 TaxPub(DT) 0909 (Ker-HC) : (1993) 202 ITR 0796 : (1993) 109 CTR 0359K. Sreedharan & Co. v. CIT & Anr. SUBSCRIBE FOR FULL CONTENT