Case Laws Analysis Relied on Hindustan Coca Cola Beverages (P) Ltd. v. DCIT 2020 TaxPub(DT) 4402 (Del-Trib) Followed on CIT v. Century Textiles and Industries Ltd. 2017 TaxPub(DT) 0301 (Bom-HC) Followed on Haldia Petrochemicals Ltd. v. ITO 2016 TaxPub(DT) 2417 (Kol-Trib) Followed on Air Liquide India Holding (P) Ltd. v. ITO 2015 TaxPub(DT) 2473 (Del-Trib) Distinguished on Dy. CIT v. Bombay Diamond Co. Ltd. 2010 TaxPub(DT) 1083 (Mum-Trib) Followed on Apollo Tyres Ltd. v. CIT 2002 TaxPub(DT) 1371 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT Appeal No. 120 of 20012003 TaxPub(DT) 0967 (Bom-HC) : (2003) 262 ITR 0330 : (2003) 133 TAXMAN 0956Kinetic Motor Co. Ltd. v. Dy. CIT SUBSCRIBE FOR FULL CONTENT