Case Laws Analysis Followed on Mavenir Systems (P) Ltd. v. ITO 2021 TaxPub(DT) 1997 (Bang-Trib) Relied on ACIT v. ABB Global Industries & Services Ltd. 2021 TaxPub(DT) 0214 (Bang-Trib) Followed on ACIT v. ABB Global Industries & Services Ltd. 2021 TaxPub(DT) 0214 (Bang-Trib) Relied on Blue Yonder India (P) Ltd. v. Dy. CIT 2020 TaxPub(DT) 4700 (Bang-Trib) Followed on Infineon Technologies India (P) Ltd. v. Asstt. CIT 2020 TaxPub(DT) 4386 (Bang-Trib) Relied on Aspect Technology Center (India) (P) Ltd. v. ITO 2020 TaxPub(DT) 3884 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 4187 (Bang-Trib) SUBSCRIBE FOR FULL CONTENT