Case Laws Analysis Relied A.G. Holdings (P) Ltd v. ITO 2012 TaxPub(DT) 3287 (Del-HC) Followed CIT v. Safetag International India (P) Ltd. 2011 TaxPub(DT) 1058 (Del-HC) Followed Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Followed Sarogi Credit Corporation v. CIT 1976 TaxPub(DT) 0330 (Pat-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 1969 (Del-Trib) : (2015) 065 (II) ITCL 0044 SUBSCRIBE FOR FULL CONTENT