Case Laws Analysis Followed Tata International Ltd. v. Dy. CIT 2012 TaxPub(DT) 2450 (Mum-Trib) Followed CIT v. Videsh Sanchar Nigam Ltd. 2012 TaxPub(DT) 0676 (Bom-HC) Followed CIT v. Rajindra Rosin & Turpentine Industries 2008 TaxPub(DT) 0378 (P&H-HC) Followed Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 5926/Mum/20092015 TaxPub(DT) 4979 (Mum-Trib) : (2016) 047 ITR (Trib) 0069 SUBSCRIBE FOR FULL CONTENT