Case Laws Analysis Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Relied Phool Chand Bajrang Lal & Anr. v. Income Tax Officer & Anr. 1993 TaxPub(DT) 1453 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersSpecial Civil Application No. 13939 of 20102011 TaxPub(DT) 1755 (Guj-HC) : (2011) 336 ITR 0585 : (2011) 063 DTR 0388 SUBSCRIBE FOR FULL CONTENT