Case Laws Analysis Followed on Kashmir Steel Rolling Mills v. Dy. CIT 2018 TaxPub(DT) 5814 (Asr-Trib) Distinguished on Maruti Suzuki India Ltd. v. Addl. CIT 2017 TaxPub(DT) 4783 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 3528 (SC) : (2016) 287 CTR 0459 : (2016) 138 DTR 0036 SUBSCRIBE FOR FULL CONTENT