Case Laws Analysis Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Distinguished A.L.A. Firm v. CIT 1991 TaxPub(DT) 1170 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 689, 690/2016 & C.M. No. 36846, 36848-36849/20162016 TaxPub(DT) 4976 (Del-HC) SUBSCRIBE FOR FULL CONTENT