Case Laws Analysis Followed on Michelin India (P) Ltd. v. DCIT 2021 TaxPub(DT) 0043 (Del-Trib) Followed on Sony India (P) Ltd. v. Addl. CIT 2015 TaxPub(DT) 2176 (Del-HC) Relied on Sesa Goa Ltd. v. Addl. CIT 2014 TaxPub(DT) 2969 (Panaji-Trib) Relied on Sony India (P) Ltd. v. Dy. CIT 2009 TaxPub(DT) 0886 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 2755 (Del) of 20032007 TaxPub(DT) 1204 (Del-Trib) : (2007) 111 TTJ 0498Nestle India Ltd. V. Deputy CIT SUBSCRIBE FOR FULL CONTENT
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