Case Laws Analysis Relied CIT v. Orient Craft Ltd. 2013 TaxPub(DT) 1623 (Del-HC) Relied CIT v. Usha International Ltd. 2012 TaxPub(DT) 2966 (Del-HC) Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersI. T. A. Nos. 2687, 2688 and 2689/Ahd/2010 and C. O. Nos. 153, 154 and 155/Ahd/20132014 TaxPub(DT) 4120 (Ahd-Trib) : (2014) 060 (II) ITCL 0540 : (2014) 035 ITR (Trib) 0498 SUBSCRIBE FOR FULL CONTENT