Case Laws Analysis Relied on Ananda Paul v. ACIT 2018 TaxPub(DT) 2039 (Kol-Trib) Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Petn. Nos. 2470, 2471 & 2472 of 20092010 TaxPub(DT) 1638 (Bom-HC) : (2010) 035 (I) ITCL 0144 : (2010) 325 ITR 0471 : (2010) 231 CTR 0233 : (2010) 037 DTR 0322 SUBSCRIBE FOR FULL CONTENT