Case Laws Analysis Relied on Raj Kumar Goel v. ITO 2019 TaxPub(DT) 0186 (Kol-Trib) Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersI.T.A. Nos. 725, 726 & 727 of 20162017 TaxPub(DT) 0794 (Del-HC) : (2017) 392 ITR 0444 2017 TaxPub(DT) 0794 (Del-HC) : (2017) 392 ITR 0444 SUBSCRIBE FOR FULL CONTENT