Case Laws Analysis Distinguished on Anant Raj Ltd. v. Dy. CIT 2020 TaxPub(DT) 5007 (Del-Trib) Followed on ABB India Ltd. v. Jt. CIT 2016 TaxPub(DT) 4543 (Bang-Trib) Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Distinguished Siemens Information System Ltd. v. Asstt. CIT & Ors. 2007 TaxPub(DT) 1533 (Bom-HC) Followed Anusandhan Investments Ltd. v. M.R. Singh, Deputy CIT & Anr. 2006 TaxPub(DT) 1808 (Bom-HC) Followed Ess Kay Engineering Co. (P) Ltd. v. CIT 2001 TaxPub(DT) 0052 (SC) Followed Sri Krishna (P) Ltd. Etc. v. Income Tax Officer & Ors. 1996 TaxPub(DT) 1220 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 1542 (Bom-HC) : (2010) 034 (I) ITCL 0310 : (2010) 324 ITR 0054 : (2010) 038 DTR 0014 SUBSCRIBE FOR FULL CONTENT
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