Case Laws Analysis Relied on DCIT v. KLA Foods Ltd. 2019 TaxPub(DT) 2181 (Del-Trib) Relied on Trans Corporate Advisory Services (P) Ltd. v. Asstt. CIT 2016 TaxPub(DT) 5181 (Mad-HC) Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Followed ACIT v. Rajesh Jhaveri Stock Brokers (P) Ltd. 2007 TaxPub(DT) 1257 (SC) Followed Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) Applied Calcutta Discount Co. Ltd. v. Income Tax Officer & Anr. 1961 TaxPub(DT) 0130 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersW.P. Nos. 2498 to 2500 of 2000 W.P.M.P. Nos. 3861, 3864 & 38662010 TaxPub(DT) 2170 (Mad-HC) : (2012) 340 ITR 0144 : (2010) 235 CTR 0494 : (2010) 193 TAXMAN 0216 : (2010) 046 DTR 0191 SUBSCRIBE FOR FULL CONTENT