Case Laws Analysis Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Followed CIT v. Giriraj Udyog (P) Ltd. 2005 TaxPub(DT) 1205 (All-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 3988 (Cal-HC) : (2015) 372 ITR 0421 SUBSCRIBE FOR FULL CONTENT