Case Laws Analysis Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Followed CIT v. Kalvinator of India Ltd. 2002 TaxPub(DT) 1348 (Del-HC) Relied Indian & Eastern Newspaper Society v. CIT 1979 TaxPub(DT) 1081 (SC) Relied Gemini Leather Stores v. Income Tax Officer & Ors. 1975 TaxPub(DT) 0335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0647 (Del-HC) : (2011) 041 (II) ITCL 0349 : (2011) 051 DTR 0162 SUBSCRIBE FOR FULL CONTENT