Case Laws Analysis Relied CIT v. Schwing Stetter India (P) Ltd. 2015 TaxPub(DT) 3031 (Mad-HC) Relied CIT v. Faizan Shoes (P) Ltd. 2014 TaxPub(DT) 3836 (Mad-HC) Relied General Motors India (P) Ltd v. Dy. CIT 2013 TaxPub(DT) 0624 (Guj-HC) Relied Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Relied Fenner (India) Ltd. v. Deputy CIT 2000 TaxPub(DT) 0453 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2016 TaxPub(DT) 1117 (Mad-HC) : (2016) 069 (I) ITCL 0305 : (2016) 130 DTR 0411 SUBSCRIBE FOR FULL CONTENT