Case Laws Analysis Followed Director of Income-tax v. Jacabs Civil Incorporated and Mitsubhishi Corporation 2011 TaxPub(DT) 0435 (Del-HC) Relied National Thermal Power Co. Ltd. v. CIT 1998 TaxPub(DT) 0342 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2014 TaxPub(DT) 4850 (Del-Trib) SUBSCRIBE FOR FULL CONTENT