Case Laws Analysis Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Followed CIT v. Sun Engineering Works (P) Ltd. 1992 TaxPub(DT) 1434 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 7859 (Kol-Trib) SUBSCRIBE FOR FULL CONTENT