Case Laws Analysis Affirmed on Multi Commodity Exchange of India Ltd. v. Dy. CIT & Ors. 2018 TaxPub(DT) 8119 (SC) Relied ACIT v. Rajesh Jhaveri Stock Brokers (P) Ltd. 2007 TaxPub(DT) 1257 (SC) Followed Gkn Driveshafts (India) Ltd. v. Income Tax Officer & Ors. 2003 TaxPub(DT) 0734 (SC) Relied Indian Oil Corporation v. Income Tax Officer & Ors. 1986 TaxPub(DT) 1551 (SC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersWrit Petition No. 2739 of 20172018 TaxPub(DT) 1226 (Bom-HC) : (2020) 423 ITR 0445 : (2018) 304 CTR 0551 SUBSCRIBE FOR FULL CONTENT