Case Laws Analysis Followed Rallis India Ltd. v. Asstt. CIT 2010 TaxPub(DT) 1619 (Bom-HC) Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2011 TaxPub(DT) 1630 (Mum-Trib) : (2011) 132 ITD 0098 : (2011) 139 TTJ 0385 : (2011) 057 DTR 0370 SUBSCRIBE FOR FULL CONTENT