Case Laws Analysis Followed CIT v. ALPS Chemicals (P) Ltd. 2014 TaxPub(DT) 3954 (Guj-HC) Followed Commissioner of Income-tax v. Virtual Soft Systems Ltd. 2012 TaxPub(DT) 0921 (Del-HC) Relied CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Followed TVS Finance & Services Ltd. v. Jt. CIT 2009 TaxPub(DT) 1425 (Mad-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Appeal No. 541 of 20172017 TaxPub(DT) 4108 (Guj-HC) : (2017) 250 TAXMAN 0270 SUBSCRIBE FOR FULL CONTENT