Case Laws Analysis Referred CIT v. Ramesh D. Patel 2014 TaxPub(DT) 1595 (Guj-HC) Relied Valvoline Cummins Ltd. V. DY. CIT & ORS. 2008 TaxPub(DT) 2033 (Del-HC) Referred CIT v. NHK Japan Broadcasting Corporation 2008 TaxPub(DT) 1931 (Del-HC) Referred National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 5388 to 5394, 5396 5373 to 5377/Mum/20142016 TaxPub(DT) 2145 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT