Case Laws Analysis Relied on Barco Electronic Systems (P) Ltd. v. Dy. CIT 2021 TaxPub(DT) 0816 (Del-Trib) Applied on American Express Services India (P) Ltd. v. DCIT 2020 TaxPub(DT) 4575 (Del-Trib) Relied on Optum Global Solutions (India) (P) Ltd. v. ACIT 2020 TaxPub(DT) 4045 (Del-Trib) Applied on DCIT v. Exl Service.com (India) (P) Ltd. 2020 TaxPub(DT) 3443 (Del-Trib) Followed on Motherson Sumi Infotech & Designs Ltd. v. DCIT 2020 TaxPub(DT) 2997 (Del-Trib) Followed on Valuelabs v. ACIT 2020 TaxPub(DT) 2876 (Hyd-Trib) Supported by on Aricent Technologies (Holdings) Ltd. v. DCIT 2019 TaxPub(DT) 4951 (Del-Trib) Followed on Black Rock Services India (P) Ltd. v. ITO 2019 TaxPub(DT) 3186 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 4367 (Del-HC) : (2017) 398 ITR 0066 : (2018) 300 CTR 0343 SUBSCRIBE FOR FULL CONTENT