Case Laws Analysis Relied Topman Exports v. CIT 2012 TaxPub(DT) 1033 (SC) Followed Topman Exports v. CIT 2012 TaxPub(DT) 1033 (SC) Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Relied Hindustan Lever Ltd. v. R.B. Wadkar 2004 TaxPub(DT) 1424 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 4246 (Bom-HC) : (2015) 061 (I) ITCL 0288 : (2014) 368 ITR 0498 SUBSCRIBE FOR FULL CONTENT