Case Laws Analysis Followed CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Followed Hindustan Lever Ltd. v. R.B. Wadkar 2004 TaxPub(DT) 1424 (Bom-HC) Followed Icici Bank Ltd. v. K.J. Rao, Deputy CIT & Anr. 2004 TaxPub(DT) 1372 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 0703 (Mum-Trib) : (2017) 185 TTJ 0123 SUBSCRIBE FOR FULL CONTENT