Case Laws Analysis Distinguished CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Followed Consolidated Photo & Finvest Ltd. v. Assistant CIT 2006 TaxPub(DT) 1215 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Petition No. 2246 of 20102018 TaxPub(DT) 2241 (Uttarakhand-HC) SUBSCRIBE FOR FULL CONTENT