Case Laws Analysis Distinguished on Ispat Energy Ltd. v. ACIT 2019 TaxPub(DT) 6968 (Mum-Trib) Followed on DCIT v. Crest Paper Mills Ltd. 2019 TaxPub(DT) 1276 (Mum-Trib) Distinguished on Mackinnon Mackenzie & Co. Ltd. v. ITO 2017 TaxPub(DT) 1485 (Mum-Trib) Relied on Asia Business Ventures (P) Ltd. v. ITO 2015 TaxPub(DT) 0571 (Mum-Trib) Distinguished on CIT v. Softworks Computers (P.) Ltd. 2013 TaxPub(DT) 1596 (Bom-HC) Distinguished on Bombay Gas Co. Ltd. v. Addl. CIT 2013 TaxPub(DT) 0058 (Mum-Trib) Distinguished on Sulzer India Ltd. v. Jt. CIT 2010 TaxPub(DT) 2323 (Mum-Trib) Distinguished on Cipla Investments Ltd. v. ITO 2009 TaxPub(DT) 2026 (Mum-Trib) Distinguished Mahindra & Mahindra Ltd. v. CIT 2003 TaxPub(DT) 0995 (Bom-HC) Relied CIT v. Aries Advertising (P) Ltd. 2002 TaxPub(DT) 1197 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2009 TaxPub(DT) 0811 (Bom-HC) : (2009) 027 (I) ITCL 0314 : (2009) 308 ITR 0417 : (2009) 222 CTR 0455 : (2009) 178 TAXMAN 0192 : (2009) 020 DTR 0120Solid Containers Ltd. v. Dy. CIT & Anr. SUBSCRIBE FOR FULL CONTENT