Case Laws Analysis Applied on B.T. Patil & Sons Belgaum Construction (P) Ltd. v. Asstt. CIT 2009 TaxPub(DT) 2095 (Mum-Trib) Applied CIT v. Sultan & Sons Rice Mill 2005 TaxPub(DT) 0885 (All-HC) Applied on Jeewanlal (1929) Ltd. v. CIT & Ors. 1977 TaxPub(DT) 0456 (Cal-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 0542 (SC) : (2001) 247 ITR 0036 : (2001) 165 CTR 0672 : (2001) 115 TAXMAN 0145Federation of Andhra Pradesh Chambers of Commerce & Industry & Ors. v. State of Andhra Pradesh & Ors. SUBSCRIBE FOR FULL CONTENT