Case Laws Analysis Relied on JVS Export v. Dy. CIT 2016 TaxPub(DT) 1117 (Mad-HC) Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Relied CIT v. Cholamandalam Investment & Finance Co. Ltd. 2009 TaxPub(DT) 0206 (Mad-HC) Relied CIT v. Tamil Nadu Transport Development Finance Corporation Ltd. 2008 TaxPub(DT) 0794 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Case (Appeal) No. 217 of 20152015 TaxPub(DT) 3031 (Mad-HC) : (2015) 066 (I) ITCL 0002 : (2015) 378 ITR 0380 : (2016) 282 CTR 0504 : (2015) 234 TAXMAN 0487 : (2015) 122 DTR 0289 SUBSCRIBE FOR FULL CONTENT