Case Laws Analysis Relied on DCIT v. ICICI Bank Ltd. 2019 TaxPub(DT) 4796 (Mum-Trib) 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) Relied CIT v. Eicher Ltd. 2007 TaxPub(DT) 1255 (Del-HC) Followed Raymond Woollen Mills Ltd. v. Income Tax Officer & Ors. 1999 TaxPub(DT) 0348 (SC) Followed Claggett Brachi Co. Ltd. v. CIT 1989 TaxPub(DT) 1158 (SC) Followed Kalyanji Mavji & Co. v. CIT 1976 TaxPub(DT) 0609 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 1244 (Bom-HC) : (2014) 057 (I) ITCL 0114 : (2013) 356 ITR 0200 SUBSCRIBE FOR FULL CONTENT