Case Laws Analysis Followed Aroni Commercials Ltd. v. Asstt. CIT 2014 TaxPub(DT) 3344 (Bom-HC) Distinguished Export Credit Guarantee Co. of India Ltd. v. Addl. CIT & Ors. 2013 TaxPub(DT) 0551 (Bom-HC) Distinguished Sociedade De Formento Industrial (B) Ltd. v. Asstt. CIT & Anr. 2010 TaxPub(DT) 1921 (Bom-HC) Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Followed CIT v. Nirma Chemicals Works (P) Ltd. 2009 TaxPub(DT) 0308 (Guj-HC) Followed IDEA Cellular Ltd. v. Dy. CIT & Ors. 2008 TaxPub(DT) 1640 (Bom-HC) Followed Hindustan Lever Ltd. v. R.B. Wadkar 2004 TaxPub(DT) 1424 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Petn. No. 2639 of 20072015 TaxPub(DT) 0543 (Bom-HC) : (2015) 371 ITR 0225 : (2015) 274 CTR 0001 : (2015) 114 DTR 0121 SUBSCRIBE FOR FULL CONTENT