Case Laws Analysis Relied on Inox Leisure Ltd. v. ACIT 2021 TaxPub(DT) 1620 (Ahd-Trib) Followed on Pr. CIT v. Zydus Wellness Ltd. 2019 TaxPub(DT) 1797 (SC) Referred Pr. CIT v. Zydus Wellness Ltd. 2017 TaxPub(DT) 1073 (Guj-HC) Referred CIT v. Pruthvi Brokers & Shareholders Pvt. Ltd. 2012 TaxPub(DT) 2671 (Bom-HC) Referred CIT v. Smifs Securities Ltd. 2012 TaxPub(DT) 2430 (SC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 4884 (Guj-HC) SUBSCRIBE FOR FULL CONTENT