Case Laws Analysis Relied ITO v. TechSpan India (P.) Ltd. 2018 TaxPub(DT) 1991 (SC) Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Relied CIT v. Tube Investments of India Ltd. 2008 TaxPub(DT) 2450 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 6797 (Mad-HC) : (2018) 408 ITR 0001 : (2019) 306 CTR 0125 SUBSCRIBE FOR FULL CONTENT