Case Laws Analysis Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Relied Raymond Woollen Mills Ltd. v. Income Tax Officer & Ors. 1999 TaxPub(DT) 0348 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWP No. 8901 of 20152015 TaxPub(DT) 2897 (Karn-HC) : (2015) 281 CTR 0416 : (2015) 121 DTR 0313 SUBSCRIBE FOR FULL CONTENT