Case Laws Analysis Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Relied CIT v. Smt. Paramjit Kaur 2009 TaxPub(DT) 0118 (P&H-HC) Relied CIT v. Kalvinator of India Ltd. 2002 TaxPub(DT) 1348 (Del-HC) Relied Berger Paints India Ltd. & Ors. v. Joint CIT & Ors. 2000 TaxPub(DT) 1389 (Cal-Trib) Relied Garden Silk Mills (P) Ltd. v. Deputy CIT 1999 TaxPub(DT) 1023 (Guj-HC) Relied Indian Oil Corporation v. Income Tax Officer & Ors. 1986 TaxPub(DT) 1551 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 572/Chd/20152016 TaxPub(DT) 0119 (Chd-Trib) : (2015) 174 TTJ 0041 : (2016) 045 ITR (Trib) 0724 SUBSCRIBE FOR FULL CONTENT