Case Laws Analysis Followed on IDBI Bank Ltd. v. Dy. CIT 2021 TaxPub(DT) 0959 (Mum-Trib) Followed on Sobha Developers Ltd. v. Dy. CIT 2021 TaxPub(DT) 0297 (Karn-HC) Followed on DCIT v. JSW Power Trading Co. Ltd. 2020 TaxPub(DT) 3827 (Mum-Trib) Relied on SPML Infra Ltd. v. DCIT 2020 TaxPub(DT) 1359 (Kol-Trib) Followed on CIT (LTU) v. IDBI Bank Ltd. 2020 TaxPub(DT) 0667 (Bom-HC) Followed on Electrosteel Castings Ltd. v. DCIT 2019 TaxPub(DT) 2305 (Kol-Trib) Followed on Sheba Properties Ltd. v. Dy. CIT 2018 TaxPub(DT) 7772 (Mum-Trib) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2018 TaxPub(DT) 0145 (Bom-HC) SUBSCRIBE FOR FULL CONTENT