Case Laws Analysis Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Distinguished Satnam Overseas Ltd. & Anr. v. Addl. CIT 2010 TaxPub(DT) 1169 (Del-HC) Relied ACIT v. Rajesh Jhaveri Stock Brokers (P) Ltd. 2007 TaxPub(DT) 1257 (SC) Distinguished Kaira District Co-Operative Milk Producers Union Ltd. v. Assistant CIT 1995 TaxPub(DT) 1338 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 0328 (Del-Trib) : (2011) 038 (II) ITCL 0458 : (2010) 006 ITR (Trib) 0583 SUBSCRIBE FOR FULL CONTENT