Case Laws Analysis Relied CIT v. Chettinad Logistics (P.) Ltd. 2017 TaxPub(DT) 1144 (Mad-HC) Distinguished CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 2016 (Chen-Trib) SUBSCRIBE FOR FULL CONTENT