Case Laws Analysis Relied on ITO v. Kanodia Pharmaceuticals (P) Ltd. 2019 TaxPub(DT) 2372 (Del-Trib) Relied on Indu Lata Rangwala v. Dy. CIT 2016 TaxPub(DT) 2519 (Del-HC) Distinguished on Nishith Madanlal Desai v. CIT & Ors. 2015 TaxPub(DT) 0147 (Bom-HC) Followed on Ashok Kumar Tandon v. Asstt. CIT 2014 TaxPub(DT) 2998 (Del-Trib) Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA. No. 112 of 20142014 TaxPub(DT) 2106 (Del-HC) : (2014) 057 (I) ITCL 0303 : (2014) 362 ITR 0693 SUBSCRIBE FOR FULL CONTENT