Case Laws Analysis Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Followed Asstt. CIT v. Prakash I. Shah 2008 TaxPub(DT) 2237 (Mum-Trib) Followed CIT v. K. Ravindranathan Nair 2007 TaxPub(DT) 1550 (SC) Followed CIT v. Shri Ram Honda Power Equip 2007 TaxPub(DT) 0899 (Del-HC) Followed CIT v. The Madras Motors Ltd. 2002 TaxPub(DT) 1253 (Mad-HC) Relied A.L.A. Firm v. CIT 1991 TaxPub(DT) 1170 (SC) Relied Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2010 TaxPub(DT) 1613 (Jod-Trib) : (2010) 035 (II) ITCL 0661 : (2010) 041 DTR 0044 SUBSCRIBE FOR FULL CONTENT