Case Laws Analysis Distinguished on Asstt. CIT v. Tata Teleservices (M) Ltd. 2018 TaxPub(DT) 2489 (Mum-Trib) Followed HDFC Bank Ltd. v. Deputy Commissioner of Income-tax 2016 TaxPub(DT) 1316 (Bom-HC) Followed CIT v. Reliance Utilities & Power Ltd. 2009 TaxPub(DT) 1275 (Bom-HC) Followed Deputy CIT v. Padam Prakash (HUF) 2008 TaxPub(DT) 0344 (Del-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 4404 (Hyd-Trib) : (2018) 168 ITD 0219 : (2017) 190 TTJ 0603 SUBSCRIBE FOR FULL CONTENT