Case Laws Analysis Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Relied ITO v. Kenaram Saha & Subhash Saha 2008 TaxPub(DT) 1753 (Kol-HC) Relied Indwell Constructions v. CIT 1998 TaxPub(DT) 1253 (AP-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 296/Hyd/20142015 TaxPub(DT) 3344 (Hyd-Trib) SUBSCRIBE FOR FULL CONTENT