followed in a series of decisions, the latest decision being [2010] 320 ITR 561 (SC) ( Commissioner of Income Tax, Delhi Vs. Kelvinator of India ... ITR 310 ( Commissioner of Income Tax Vs. Eicher Ltd. ) and the decision reported in [2010] 320 ITR 561 (SC) ( Commissioner of Income Tax, Delhi
ITR 76 (Bom. ), Aroni Commercials Ltd. vs DCIT
(2014) 362 ITR 403 (Bom.) and CIT vs Kelvintor India Ltd.
320 ITR 561 (Supreme Court ... ITR 90 (Bom.) (para 6);
• CIT v. Kelvinator of India Ltd. [2010] 320 ITR 561/187 Taxman 312
(SC) (para 11) and
• Hindustan Lever
ITR 1 (Del) [which thereafter had been approved by the Hon'ble Apex Court in
CIT Vs. Kelvinator of India (2010) 320 ITR 561 ... India (2002) 256 ITR 1 (Del), which
thereafter had been approved by the Hon'ble Apex Court in 320 ITR 561, are culled
ITR 1 (Del) [which thereafter had been approved by the Hon'ble Apex Court in
CIT Vs. Kelvinator of India (2010) 320 ITR 561 ... India (2002) 256 ITR 1 (Del), which
thereafter had been approved by the Hon'ble Apex Court in 320 ITR 561, are culled
case of CIT Vs. Kelvinator of India Ltd. (2010) 320 ITR 561
(SC) cannot be sustained and is liable to be struck down ... case of CIT Vs.
Kelvinator of India Ltd. (2010) 320 ITR 561 (SC) cannot be sustained.
14. Per contra, Shri S.L Anuragi, Ld. Departmental
Court of India
in the case of Kelvinator of India Ltd. (320 ITR 561 SC) and the order of co-ordinate ... Court of India in the case of Kelvinator of India Ltd. (320 ITR 561 SC) which
held as under:
"On going through the changes
Court of India
in the case of Kelvinator of India Ltd. (320 ITR 561 SC) and the order of co-ordinate ... Court of India in the case of Kelvinator of India Ltd. (320 ITR 561 SC) which
held as under:
"On going through the changes
ACIT (325
ITR 459)(Bom.) and another decision from Hon'ble Apex Court
in CIT vs Kelvinator India ltd. (320 ITR 561)(Supreme Court ... Supreme Court in CIT v. Kelvinator of India
Ltd. [2001] 320 ITR 561. The Supreme Court noted that after 1-4-1989
the power
Corporation Limited reported in 306 ITR 136 and CIT V. Kelvinator of India Ltd. reported in 320 ITR 561(SC). After hearing both sides ... ITR 110; CIT V. Tamilnadu Transport Development Finance Corporation Limited 306 ITR 136 and CIT V. Kelvinator of India Ltd. 320 ITR 561
amount. Reliance was placed on CIT vs. Kelvinator India
Ltd. (2010) 320 ITR 561 (SC), wherein the Full Bench decision of the
Delhi High Court ... ITR 1 (FB)(Del);
CIT vs. Eicher Ltd. , (2007) 294 ITR 310 (Del); CIT vs. Kelvinator
India Ltd. (2010) 320 ITR 561 (SC), wherein
