Case Laws Analysis Relied Rajat Shubra Chatterji v. ACIT 2016 TaxPub(DT) 2828 (Del-Trib) Followed G. Koteswara Rao & Ors. v. DCIT 2016 TaxPub(DT) 0070 (Visakhapatnam-Trib) Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 425/JP/20172017 TaxPub(DT) 5604 (Jp-Trib) SUBSCRIBE FOR FULL CONTENT