vi. CIT Vs. Gujarat Alkalies and Chemicalsreported in[2017] 395 ITR 247HIGH COURT OFGUJARAT vii. Tamilnadu Petro Products Ltd. vs. ACIT [2011] 13 taxmann.com 139 (Madras)[2011]202 Taxman 31 (Madras) 527-Asr-2024 Satia Industries, Muktsar 27 viii) PR. COMMISSIONER OF lNCOME TAX -6 VERSUS NALWA STEEL & POWE reported in 2024 (3) TMI 952 10. After going through