Case Laws Analysis Followed on ADP (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 0055 (Hyd-Trib) Relied on Invensys Development Centre (India) (P.) Ltd. v. Addl. CIT 2019 TaxPub(DT) 3783 (Hyd-Trib) Relied on Dy. CIT v. Electronics for Imaging India (P) Ltd. 2017 TaxPub(DT) 0856 (Bang-Trib) Relied on ADP (P.) Ltd. v. Dy. CIT 2016 TaxPub(DT) 3336 (Hyd-Trib) Followed Trilogy E-Business Software v. Dy. CIT 2013 TaxPub(DT) 0580 (Bang-Trib) Followed CIT v. Tata Elxsi Ltd. 2011 TaxPub(DT) 1960 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA Nos. 1196 & 1197 (Hyd.) of 2010 & 2102 (Hyd.) of 20112014 TaxPub(DT) 0444 (Hyd-Trib) : (2014) 146 ITD 0360 : (2014) 030 ITR (Trib) 0504 SUBSCRIBE FOR FULL CONTENT