Case Laws Analysis Relied CIT v. HDFC Bank Ltd. 2014 TaxPub(DT) 3351 (Bom-HC) Relied United Commercial Bank v. CIT 1999 TaxPub(DT) 1437 (SC) Relied Investment Ltd. v. CIT 1970 TaxPub(DT) 0356 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 5910 & 5833/Mum/2012 & ITA No. 2629/Mum/20132016 TaxPub(DT) 1230 (Mum-Trib) : (2016) 046 ITR (Trib) 0121 SUBSCRIBE FOR FULL CONTENT