Case Laws Analysis Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Relied ACIT v. Rajesh Jhaveri Stock Brokers (P) Ltd. 2007 TaxPub(DT) 1257 (SC) Distinguished Kalyanji Mavji & Co. v. CIT 1976 TaxPub(DT) 0609 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 828 (Chd.) of 20142016 TaxPub(DT) 2009 (Chd-Trib) : (2016) 156 ITD 0556 SUBSCRIBE FOR FULL CONTENT