Case Laws Analysis Referred Indu Lata Rangwala v. Dy. CIT 2016 TaxPub(DT) 2519 (Del-HC) Referred Export Credit Guarantee Co. of India Ltd. v. Addl. CIT & Ors. 2013 TaxPub(DT) 0551 (Bom-HC) Referred CIT v. Kelvinator of India Ltd. 2010 TaxPub(DT) 1335 (SC) Referred CIT v. Oracle Software India Ltd. 2010 TaxPub(DT) 1317 (SC) Referred Yuvraj v. UOI & Anr. 2009 TaxPub(DT) 1704 (Bom-HC) Referred Ramgosri Constructions (P) Ltd. v. ITO 2009 TaxPub(DT) 1031 (Mad-HC) Referred CIT v. Kalvinator of India Ltd. 2002 TaxPub(DT) 1348 (Del-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 3013 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT