Case Laws Analysis Relied on Dow Agrosciences India (P) Ltd. v. Asstt. CIT 2021 TaxPub(DT) 1252 (Mum-Trib) Supported in Henkel Chembond Surface Technologies Ltd. v. Asstt. CIT 2020 TaxPub(DT) 5574 (Mum-Trib) Followed on East West Seeds India (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 3206 (Pune-Trib) SUBSCRIBE FOR FULL CONTENT The Tax PublishersITA No. 272 of 20142016 TaxPub(DT) 3970 (Bom-HC) : (2016) 072 (I) ITCL 0118 : (2016) 389 ITR 0070 : (2016) 290 CTR 0226 : (2016) 241 TAXMAN 0535 : (2016) 143 DTR 0086 SUBSCRIBE FOR FULL CONTENT