Case Laws Analysis Followed on IFFCO Tokio General Insurance Co. Ltd. v. DCIT 2019 TaxPub(DT) 4784 (Del-Trib) Affirmed Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2002 TaxPub(DT) 1131 (Del-HC) : (2002) 257 ITR 0702 : (2003) 179 CTR 0013 : (2002) 123 TAXMAN 0802GKN Driveshafts (India) Ltd. v. ITO SUBSCRIBE FOR FULL CONTENT