Case Laws Analysis Relied on Manaksia Ltd. v. ITO 2018 TaxPub(DT) 7093 (Kol-Trib) Followed CIT v. HDFC Bank Ltd. 2014 TaxPub(DT) 3351 (Bom-HC) Followed CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 579/Mum/20122016 TaxPub(DT) 2041 (Mum-Trib) : (2016) 181 TTJ 0768 : (2016) 143 DTR 0155 : (2016) 048 ITR (Trib) 0246 SUBSCRIBE FOR FULL CONTENT