Case Laws Analysis Followed on B & A Plantations & Industries Ltd. (Formerly M/s Barasali Tea Co. (P) Ltd. 2000 TaxPub(DT) 1089 (Gau-HC) Followed on Highways Construction Co. Pvt. Ltd. v. CIT 1993 TaxPub(DT) 0878 (Gau-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Ref. Nos. 14 & 15 of 19972001 TaxPub(DT) 0661 (Gau-HC) : (2001) 248 ITR 0047 : (2001) 166 CTR 0546 : (2002) 122 TAXMAN 0307Keshrichand Jaisukhlal v. Commissioner of Income Tax SUBSCRIBE FOR FULL CONTENT
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