Case Laws Analysis Distinguished Sacs Eagles Chicory v. CIT 2002 TaxPub(DT) 1298 (SC) Distinguished Aspinwall & Co. Ltd. v. CIT 2001 TaxPub(DT) 1611 (SC) Distinguished CIT v. Madurai Pandian Engineering Corporation Ltd. 1999 TaxPub(DT) 0469 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 4764 (Mad-HC) : (2019) 411 ITR 0646 : (2019) 307 CTR 0556 : (2018) 257 TAXMAN 0492 SUBSCRIBE FOR FULL CONTENT