Case Laws Analysis Followed on Kellogg India (P) Ltd. v. ACIT 2020 TaxPub(DT) 3573 (Mum-Trib) Affirmed on CIT v. Hindustan Unilever Ltd. 2018 TaxPub(DT) 6824 (SC) Followed on CIT v. Arch Fine Chemicals (P) Ltd. 2018 TaxPub(DT) 0680 (Bom-HC) Affirmed CIT v. Hindustan Unilever Ltd. 2016 TaxPub(DT) 3997 (Bom-HC) Affirmed on CIT v. Hindustan Unilever Ltd. 2016 TaxPub(DT) 3997 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 1873 of 20132016 TaxPub(DT) 3997 (Bom-HC) : (2016) 072 (I) ITCL 0533 : (2017) 394 ITR 0073 SUBSCRIBE FOR FULL CONTENT