Case Laws Analysis Followed on DCIT v. Religare Support Ltd. 2021 TaxPub(DT) 0291 (Del-Trib) Followed on Board of Control for Cricket in India v. ITO 2012 TaxPub(DT) 2161 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 5380 (Kol-Trib) : (2016) 156 ITD 0001 SUBSCRIBE FOR FULL CONTENT