Case Laws Analysis Relied on Orange Associates (P) Ltd. v. Asstt. CIT 2021 TaxPub(DT) 0299 (Del-Trib) Followed CIT v. Indo Saudi Services (Travel) (P) Ltd. 2009 TaxPub(DT) 0760 (Bom-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2015 TaxPub(DT) 3902 (Guj-HC) : (2015) 233 TAXMAN 0532 SUBSCRIBE FOR FULL CONTENT