Case Laws Analysis Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 1706 (Del-HC) : (2014) 363 ITR 0388 : (2014) 112 DTR 0227 SUBSCRIBE FOR FULL CONTENT