Case Laws Analysis Followed CIT v. HCL Technologies Ltd. 2018 TaxPub(DT) 2138 (SC) Followed Maersk Global Centres (India) (P.) Ltd. v. Asstt. CIT 2014 TaxPub(DT) 1484 (Mum-Trib) Followed CIT v. Tata Elxsi Ltd. 2011 TaxPub(DT) 1960 (Karn-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2017 TaxPub(DT) 5305 (SC) SUBSCRIBE FOR FULL CONTENT