1.Judgment of Special Bench of Mumbai ITAT in case of Oman International Bank [2006] (100 ITD 285)
2.DCIT , viz. CIT v. Coats of India Ltd. (232 ITR 324)(Cal.), Nandlal Vithaldas v. CIT(180 ITR 609)(Mum.) and CIT v. Ahemdabad Electricity Co. Ltd. (262 ITR 97)(Guj.),