Case Laws Analysis Relied on DELL International Services India (P). Ltd. v. Jt. CIT (LTU) 2021 TaxPub(DT) 4915 (Bang-Trib) Relied on Cisco Systems (India) (P) Ltd. v. ACIT 2021 TaxPub(DT) 2389 (Bang-Trib) Relied on VMWARE Software India (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 0905 (Bang-Trib) Followed on Verisign Services India (P) Ltd. v. Dy. CIT 2019 TaxPub(DT) 7636 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersIT (TP) Appeal No. 212 (Bang.) of 2015, CO No. 94 (Bang.) of 20152016 TaxPub(DT) 3050 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT