Case Laws Analysis Followed CIT v. Orient Craft Ltd. 2013 TaxPub(DT) 1623 (Del-HC) Followed CIT v. Usha International Ltd. 2012 TaxPub(DT) 2966 (Del-HC) Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Distinguished CIT v. S.R.Talwar 2008 TaxPub(DT) 0858 (All-HC) Distinguished Gruh Finance Ltd. v. Joint CIT 2000 TaxPub(DT) 1212 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No.s 4027 & 3812/Del/20102015 TaxPub(DT) 4322 (Del-Trib) : (2015) 043 ITR (Trib) 0172 SUBSCRIBE FOR FULL CONTENT