Case Laws Analysis Followed on Convergys Customer Management Group Inc. v. DCIT 2020 TaxPub(DT) 5505 (Del-Trib) Relied Cargill India (P.) Ltd. v. Dy. CIT 2008 TaxPub(DT) 1649 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2013 TaxPub(DT) 2785 (Chd-Trib) : (2013) 157 TTJ 0602 : (2013) 093 DTR 0129 SUBSCRIBE FOR FULL CONTENT