Case Laws Analysis Referred on T.T. Krishnamachari & Co. v. Asstt. CIT 2018 TaxPub(DT) 0806 (Mad-HC) Distinguished Paharpur Cooling Towers Ltd. v. CIT 2011 TaxPub(DT) 1370 (Cal-Trib) Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 2644 (Mad-HC) : (2014) 059 (I) ITCL 0277 : (2014) 369 ITR 0209 : (2014) 105 DTR 0166 SUBSCRIBE FOR FULL CONTENT