Case Laws Analysis Distinguished Eleganza Jewellery Ltd. v. CIT 2014 TaxPub(DT) 2343 (Bom-HC) Relied Aroni Commercials Ltd. v. Dy. CIT & Anr. 2014 TaxPub(DT) 1649 (Bom-HC) Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 3681 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT