Case Laws Analysis REFERRED ITO v. TechSpan India (P.) Ltd. 2018 TaxPub(DT) 1991 (SC) REFERRED Jeans Knit (P) Ltd. v. Dy. CIT 2016 TaxPub(DT) 5149 (SC) REFERRED CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) REFERRED Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2020 TaxPub(DT) 2168 (Mad-HC) : (2020) 315 CTR 0448IN THE MADRAS HIGH COURT SUBSCRIBE FOR FULL CONTENT OR Try Reload the Page