Case Laws Analysis Relied on Puspanjali Mishra v. ITO 2020 TaxPub(DT) 5601 (Ctk-Trib) Followed on Alfa Laval (India) Ltd. v. Dy. CIT 2014 TaxPub(DT) 1086 (Pune-Trib) Relied on Bothra International v. ITO 2013 TaxPub(DT) 0322 (Jod-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Petn. No. 772 of 20102011 TaxPub(DT) 0317 (Bom-HC) : (2011) 333 ITR 0368 : (2011) 238 CTR 0289 : (2010) 042 DTR 0257 SUBSCRIBE FOR FULL CONTENT