Case Laws Analysis REFERRED Green Infra Ltd. v. ITO 2014 TaxPub(DT) 0101 (Mum-Trib) REFERRED CIT v. Nipuan Auto (P.) Ltd. 2013 TaxPub(DT) 1936 (Del-HC) REFERRED CIT v. Fair Finvest Ltd. 2013 TaxPub(DT) 0912 (Del-HC) REFERRED CIT v. Oasis Hospitalities (P) Ltd. 2011 TaxPub(DT) 0890 (Del-HC) REFERRED CIT v. Dwarkadhish Investment (P) Ltd. 2011 TaxPub(DT) 0374 (Del-HC) REFERRED CIT v. Victor Electrodes Ltd. 2010 TaxPub(DT) 1927 (Del-HC) REFERRED CIT v. Value Capital Services P. Ltd. 2008 TaxPub(DT) 1946 (Del-HC) REFERRED Punjab State Industrial Development Corporation Ltd. v. CIT 1997 TaxPub(DT) 0919 (SC) REFERRED Brooke Bond India Ltd. v. CIT 1983 TaxPub(DT) 0344 (Cal-HC) REFERRED Kapurchand Shrimal v. CIT 1981 TaxPub(DT) 0971 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 7381 (Del-Trib) : (2018) 196 TTJ 0877 SUBSCRIBE FOR FULL CONTENT