Case Laws Analysis Relied on Oriental Insurance Company v. CIT 2015 TaxPub(DT) 3662 (Del-HC) Followed CIT v. Usha International Ltd. 2012 TaxPub(DT) 2966 (Del-HC) Distinguished Asstt. CIT v. Dhariya Construction Co. 2010 TaxPub(DT) 1530 (SC) Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Followed CIT v. Kalvinator of India Ltd. 2002 TaxPub(DT) 1348 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 2248 (Del-HC) : (2015) 064 (I) ITCL 0495 : (2015) 373 ITR 0596 : (2016) 283 CTR 0058 : (2016) 130 DTR 0043 SUBSCRIBE FOR FULL CONTENT