Case Laws Analysis Relied Andaman Timber Industries v. CCE 2015 TaxPub(DT) 5186 (SC) Followed Asstt. CIT & Ors. v. ICICI Securities Primary Dealership Ltd. 2012 TaxPub(DT) 2968 (SC) Relied Sarthak Securities Co. (P) Ltd. v. ITO 2010 TaxPub(DT) 2311 (Del-HC) Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Followed Joint Director of Income-tax v. CMA CGM SA France 2009 TaxPub(DT) 1053 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 995 & 996/Jp/20162018 TaxPub(DT) 3533 (Jp-Trib) : (2018) 064 ITR (Trib) 0658 SUBSCRIBE FOR FULL CONTENT